https://www.taxtmi.com/forum/issue?id=4041 A supplementary instruction allows duty payment on a single parent invoice for consignments split across vehicles, requiring quotation of all vehicle numbers, total value and duty and an annexed itemwise inventory. The facility is aimed at large or bulky goods (e.g., machinery) and not intended for routine small conveyances like rickshaws. If items are individually identifiable, separate invoices per vehicle are advisable; alternatively subsequent invoices must reference the parent invoice, attach a copy, include packing lists on each vehicle, maintain RG 1 for removals, and secure consignee receipt certification to enable cenvat credit. en-us Tue, 17 Apr 2012 17:24:48 +0530 Thu, 23 Jan 2025 15:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4041 A supplementary instruction allows duty payment on a single parent invoice for consignments split across vehicles, requiring quotation of all vehicle numbers, total value and duty and an annexed itemwise inventory. The facility is aimed at large or bulky goods (e.g., machinery) and not intended for routine small conveyances like rickshaws. If items are individually identifiable, separate invoices per vehicle are advisable; alternatively subsequent invoices must reference the parent invoice, attach a copy, include packing lists on each vehicle, maintain RG 1 for removals, and secure consignee receipt certification to enable cenvat credit. Discussion-Forum Central Excise Tue, 17 Apr 2012 17:24:48 +0530 https://www.taxtmi.com/forum/issue?id=4041