Documents and accounts.

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..... m the premises of the consignment agent of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the said manufacturer; (II) inputs as such; (ii) an importer; (iii) an importer from his depot or from the premises of the consignment agent of the said importer if the said depot or the premises, as the case may be, is registered in terms of t .....

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..... r any wilful misstatement or suppression of facts or contravention of any provisions of the Excise Act , or of the Customs Act, 1962 (52 of 1962) or the rules made there under with intent to evade payment of duty. Explanation. - For removal of doubts, it is clarified that supplementary invoice shall also include challan or any other similar document evidencing payment of additional amoun .....

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..... particulars as prescribed under the Central Excise Rules, 2017 are contained in the said document: Provided that if the said document does not contain all the particulars but contains the details of duty payable, description of the goods, assessable value, Central Excise registration number of the person issuing the invoice, name and address of the factory or warehouse or premises of first .....

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..... apply mutatis mutandis to an importer who issues an invoice on which CENVAT credit can be taken. (4) The manufacturer of final products shall maintain proper records for the receipt, disposal, consumption and inventory of the input in which the relevant information regarding the value, duty paid, CENVAT credit taken and utilised, the person from whom the input have been procured is recorde .....

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..... of each quarter of a year to the Superintendent of Central Excise, a return in the form specified, by notification, by the Board: Provided that the first stage dealer or second stage dealer or a registered importer, as the case may be, shall submit the said return electronically. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Manag .....

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