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    <title>Excise Procedure for Billing</title>
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    <description>Billing from a different plant requires compliance with excise obligations: separate factory premises normally need separate excise registrations; goods must have excise duty discharged when removed from the manufacturing plant. The permitted practice is to effect an interplant stock transfer by stock transfer invoice, discharge duty on removal, and then raise the sale invoice from the receiving plant. Interstate movement requires Form F or equivalent; same-state transfers may not.</description>
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      <title>Excise Procedure for Billing</title>
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      <description>Billing from a different plant requires compliance with excise obligations: separate factory premises normally need separate excise registrations; goods must have excise duty discharged when removed from the manufacturing plant. The permitted practice is to effect an interplant stock transfer by stock transfer invoice, discharge duty on removal, and then raise the sale invoice from the receiving plant. Interstate movement requires Form F or equivalent; same-state transfers may not.</description>
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      <law>Central Excise</law>
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