Rule 11.

Goods to be removed on invoice.-

(1)

No excisable goods shall be removed from a factory or a warehouse except under an 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. (vide notification no. 24/2003 dated 25-03-2003)]

^**[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 Commissioner of Central Excise, 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 ^old[shall contain the registration number], 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. (this rule has been amended vide notification no. 27/2004 dated 28-09-2004)

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:-

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.

(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 ⁸[an importer who issues an invoice on which CENVAT credit can be taken, or] a first stage dealer or a second stage dealer.

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 and ^Omitted[self attested by the manufacturer] shall be used for transport of goods.

⁷[Provided]

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]

Refer : Circular No. 1055/04/2017-CX Dated 01/05/2017

Refer: Notification No. 18/2015-Central Excise (N.T.) Dated 06/07/2015

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