Modvat - Particulars to be indicated in the invoice - 15/94 - Central Excise - Non Tariff

Modvat - Particulars to be indicated in the invoice

Notification No. 15/94-C.E. (N.T.)

Dated 30-3-1994

In exercise of the powers conferred by rule 57G of the Central Excise Rules, 1944, the Central Government hereby prescribes the invoice issued by-

(i) a manufacturer from his factory or depot; or

(ii) wholesale distributor/dealer of a manufacturer who has bought the excisable goods either from the manufacturer at the factory or from the manufacturer's depot; or

(iii) an importer from his godown, containing -

(a) the rate and the amount of duty, both in words and figures, and such other particulars as may be prescribed by the Collector or as the case may be, Central Board of Excise & Customs;

(b) details of serial number and date of, and quantity of inputs mentioned in, the invoice issued under rule 52A or as the case may be Bill of Entry, and

(c) if issued by the wholesale distributor/dealer, the serial number and date of the invoice issued by the manufacturer to the dealer, as a document for the purpose of the said rule.