REMOVAL OF GOODS - Central Excise Practice Manual (OLD) - Central Excise

5. REMOVAL OF GOODS 5.1 Invoice for removal of the goods: Invoice is the document under which the excisable goods are to be cleared by the manufacturer. No excisable goods shall be cleared except under an invoice. This is also the document which indicates the assessment of duty. There is no prescribed format for the Invoice. However, the invoice should be serially numbered and 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 the goods and the duty payable thereon. The serial number of the invoice can be given at the time of printing or by using franking machine. Hand written serial number is not acceptable. In case of computer generated invoice, the serial number is allowed to be generated and printed by the computer at the time of preparation of invoice, if the computer is capable of generating the number automatically and without the possibility of assignment of the same number more than once. The invoice shall be prepared in triplicate in the following manner, namely:- the original copy is to be marked as ORIGINAL FOR BUYER; the duplicate copy is to be marked as DUPLICATE FOR TRANSPORTER; the triplicate copy is to be marked as TRIPLICATE FOR ASSESSEE. The assessee may make more than three copies for his other requirements. But the extra copies shall be prominently marked with the words: "NOT FOR CENVAT PURPOSE." 5.2 Use of more than one set of invoices: As per Rule 11, only one set of invoice book shall be in use at a time unless otherwise allowed by the Deputy/Assistant Commissioner of Central Excise in the special facts and circumstances of each case. Where the assessee requires two different sets of invoice books for the purpose of removals for home consumption and removals for export, they may do so by intimating the jurisdictional Deputy/Assistant Commissioner of Central Excise. When an assessee is allowed to keep more than one set of invoice book, he should keep different numerical serial numbers for the different sets. Before making use of the invoice book, the serial numbers of the same shall be intimated to the jurisdictional Superintendent of Central Excise in writing. 5.3 Authentication of Invoices: The owner or working partner or Managing Director or Company Secretary or any person duly authorized in this regard shall authenticate each foil of the invoice book, before being brought into use. While authenticating the invoice book in the manner specified under Rule 11(5), it should be ensured that each leaf contains the serial number. 5.4 Rounding off of duty in the invoice: The amount of duty being shown in the invoices issued under Rule 11 should be rounded off to the nearest rupee as provided under Section 37D of the Act and the duty amount so rounded off should be indicated both in figures and words. 5.5 Cancellation of the invoices: When an assessee desires to cancel the invoice, the following procedures are to be followed: Intimation relating to cancellation of the invoice should be sent to the jurisdictional Range Superintendent on the same date. If the intimation could not be filed on the same day due to exceptional circumstances beyond the control of the assessee, the same can be sent on the next working day; The original and duplicate copy of the cancelled invoice should also be sent along with the intimation. Triplicate copy of the cancelled invoice may be retained by the assessee in the invoice book so that the same can be produced when required by the Audit group, Preventive group or other visiting officers. 5.6 Removal of semi-finished goods or finished goods for certain purposes: The semi-finished goods or finished goods can be removed for further processing or testing under proper documents in terms of Rule 16B and Rule 16C.