https://www.taxtmi.com/forum/issue?id=110375 An assessee generally must maintain a single prescribed set of excise invoice books for excise duty purposes, though separate books for local sales and exports are permitted after intimation to the jurisdictional division. The excise invoice (often Delivery Challan cum Invoice) is the statutory document and can also be used to charge VAT/CST. A commercial invoice is not prescribed under excise rules but may be kept as a private document for VAT/CST, non-excise sales, or consignment transactions, so both types coexist under distinct legal and practical roles. en-us Sat, 21 May 2016 04:33:05 +0530 Thu, 23 Jan 2025 15:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110375 An assessee generally must maintain a single prescribed set of excise invoice books for excise duty purposes, though separate books for local sales and exports are permitted after intimation to the jurisdictional division. The excise invoice (often Delivery Challan cum Invoice) is the statutory document and can also be used to charge VAT/CST. A commercial invoice is not prescribed under excise rules but may be kept as a private document for VAT/CST, non-excise sales, or consignment transactions, so both types coexist under distinct legal and practical roles. Discussion-Forum Central Excise Sat, 21 May 2016 04:33:05 +0530 https://www.taxtmi.com/forum/issue?id=110375