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    <title>Can we remove excisablle goods from factory on Challan</title>
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    <description>Removal of excisable goods from a factory normally requires an invoice signed by the owner or authorised agent; delivery challans are not acceptable for sales or finished goods. Job-work movements follow specific job-work procedures and notifications and, in some jurisdictions, Commissioners have authorised local trade notices prescribing challans or document formats for such transfers, but these local practices do not override the general invoice requirement for removals for sale or final clearance.</description>
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      <description>Removal of excisable goods from a factory normally requires an invoice signed by the owner or authorised agent; delivery challans are not acceptable for sales or finished goods. Job-work movements follow specific job-work procedures and notifications and, in some jurisdictions, Commissioners have authorised local trade notices prescribing challans or document formats for such transfers, but these local practices do not override the general invoice requirement for removals for sale or final clearance.</description>
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      <law>Central Excise</law>
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