Rule 11 - Goods to be removed on invoice - Central Excise Rules, 2002

11. Goods to be removed on invoice. (1) No excisable goods shall be removed from a factory or a warehouse except under any invoice signed by the owner of the factory or his authorized agent and in the case of cigarettes, each such invoice shall also be countersigned by the Inspector of Central Excise or the Superintendent of Central Excise before the cigarettes are removed from the factory. Provided that a manufacturer of yarns or fabrics falling under Chapter 50, 51, 52, 53, 54, 55, 58 or 60 or readymade garments falling under Chapter 61 or 62 of First Schedule to the Tariff Act may remove the said goods under a proforma invoice signed by him or his authorised agent. The provisions of sub-rules (2) to (5) shall apply to the proforma invoice except that the said invoice shall not contain the details of the duty payable. The manufacturer shall, within five working days from the issuance of the proforma invoice prepare the invoice in terms of this rule after making adjustments in respect of the goods rejected and returned by the buyer. The proforma invoice and the invoice issued in terms of this sub-rule shall have cross reference to each other by way of their serial numbers. Provided further that the said period of five working days, as referred to in the first proviso, may be extended upto a period not exceeding twenty-one days, inclusive of the said period of five working days, by the 11 [Principal Commissioner of Central Excise or Commissioner of Central Excise, as the case may be], on receipt of a request from the said manufacturer (2) The invoice shall be serially numbered and 1 [shall contain the registration number, address of the concerned Central Excise division ,] name of the consignee, description, classification, time and date of removal, mode of transport and vehicle registration number, rate of duty, quantity and value, of goods and the duty payable thereon. 3 Provided that in case of a proprietary concern or a business owned by Hindu Undivided Family, the name of the proprietor or Hindu Undivided Family, as the case may be, shall also be mentioned in the invoice. 8 [ Provided further that if goods are directly sent to a job worker on the direction of a manufacturer or the provider of output service, the invoice shall also contain the details of the manufacturer or the provider of output service, as the case may be, as buyer and contain the details of job worker as the consignee: Provided also that if the goods are directly sent to any person on the direction of the registered dealer, the invoice shall also contain the details of the registered dealer as the buyer and the person as the consignee, and that person shall take CENVAT credit on the basis of the registered dealer s invoice: Provided also that if the goods imported under the cover of a bill of entry are sent directly to buyer s premises, the invoice issued by the importer shall mention that goods are sent directly from the place or port of import to the buyer s premises.;] (3) The invoice shall be prepared in triplicate in the following manner, namely:- (i) the original copy being marked as ORIGINAL FOR BUYER; (ii) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; (iii) the triplicate copy being marked as TRIPLICATE FOR ASSESSEE. (4) Only one copy of invoice book shall be in use at a time, unless otherwise allowed by the Assistant Commissioner of Central Excise, or the Deputy Commissioner of Central Excise, as the case may be, in the special facts and circumstances of each case. (5) 4 [****] (6) Before making use of the invoice book, the serial numbers of the same shall be intimated to the Superintendent of Central Excise having jurisdiction. (7) The provisions of this rule shall apply mutatis mutandis to goods supplied by 9 [an importer who issues an invoice on which CENVAT credit can be taken, or] a first stage dealer or a second stage dealer. 6 [***] 2 [Provided that in case of the first stage dealer receiving imported goods under an invoice bearing an indication that the credit of additional duty of customs levied on the said goods under sub-section (5) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) shall not be admissible, the said dealer shall on the resale of the said imported goods, indicate on the invoice issued by him that no credit of the additional duty levied under sub-section (5) of section 3 of the Customs Tariff Act, 1975 shall be admissible;] 2 Provided 7 [***] further that in case of the second stage dealer receiving imported goods under an invoice bearing an indication that the credit of additional duty of customs levied on the said goods under sub-section (5) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) shall not be admissible, the said dealer shall on the resale of such imported goods, indicate on the invoice issued by him that no credit of the additional duty levied under sub-section (5) of section 3 of the Customs Tariff Act, 1975 shall be admissible Explanation. - For the purposes of this rule, first stage dealer and second stage dealer shall have the meanings assigned to them in 5 [ CENVAT Credit Rules, 2004 . ] 10 [ (8) An invoice issued under this rule by a manufacturer may be authenticated by means of a digital signature: Provided that where the duplicate copy of the invoice meant for transporter is digitally signed, a hard copy of the duplicate copy of the invoice meant for transporter 12 [***] shall be used for transport of goods. (9) The Board may, by notification, specify the conditions, safeguards and procedure to be followed by an assessee using digitally signed invoice. Explanation. - For the purposes of rule 10 and this rule, the expressions, authenticate , digital signature and electronic form shall have the respective meanings as assigned to them in the Information Technology Act, 2000 (21 of 2000). ] ************************* Notes : 1. For the words shall contain the registration number , the words, shall contain the registration number, address of the concerned Central Excise division has been substituted vide Notification No. 8/2007 CE (NT), with effect from the 1st day of April, 2007 2. Has been inserted vide Notification No. 36/2007 dated 14/9/2007 3. Has been inserted vide Notification No. 07/2008 CE (NT) dated 25/1/2008 4 Omitted vide notification no. 5/2010 CE(NT) dated 27-2-2010 , before it was read as, (5) The owner or working partner or the Managing Director or the Company Secretary or any person duly authorised for this purpose shall authenticate each foil of the invoice book, before being brought into use. 5. Substituted vide Notification No. 22 /2012--Central Excise (N.T.) dated 30/03/2012, before it was read as;- CENVAT Credit Rules, 2002. 6. Omitted vide Notification No. 17 /2013 - Central Excise (N.T.) dated December 31, 2013 , but the same was Recinded vide Notification No. 06/2014 - Central Excise (N.T.) February 26, 2014 7. Substituted vide Notification No. 17 /2013 - Central Excise (N.T.) dated December 31, 2013 , before it was read as, further, but the same was Recinded vide Notification No. 06/2014 - Central Excise (N.T.) February 26, 2014 8 . Inserted vide Not. 08/2015 - Dated 28-2-2015 , w.e.f. 1st day of March, 2015. 9. Inserted vide Not. 08/2015 - Dated 28-2-2015 , w.e.f. 1st day of March, 2015. 10. Inserted vide Not. 08/2015 - Dated 28-2-2015 , w.e.f. 1st day of March, 2015. Further corrected vide F. No. 267/11/2015-CX. 8 - Dated 5-3-2015 . 11. Substituted vide Not. 23/2014 - Dated 6-8-2014. 12. Omitted vide Not. 08/2016 - Dated 1-3-2016 , w.e.f. 1.3.2016, before it was read as, and self attested by the manufacturer