Cancellation of Central Excise Invoice

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

30 December 2009 Sir,

We are removing our products - Asbestos Cement/Cellulose Fiber Cement Products to all over India basis on DESPATCH CHALLAN CUM INVOICE under Rule 11 of Central Excise Rules. There will be around 30 to 35 invoices per day.

After removal of goods from factory we noticed that some mistakes are happened while preparing of invoices (i.e. wrong consignee address, wrong material dispatch, wrong value etc.)

In our present system we are canceling those invoices once that are noticed by us issuing credit notes and after raise a fresh invoice towards same.

As per my knowledge, cancellation of central excise invoice not possibe once material removed from factory. We have to cancel the invoice before removing the material from factory and intimate the Central Excise Superintendent on the same date or the next working day alongwith Original & Duplicate Copy of Invoice.

Pl. let us advice the correct procedure for cancellation of central excise invoice once removed from factory.

S.D. DEOLEKAR

EVEREST INDUSTRIES LIMITED

ANIL JANGID

ANIL JANGID (Expert)
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30 December 2009 Invoice once removed from factory you can not cancelled it.In case short duty payment you can issue supplimentry invoice.In case you raised excess invoice you can issue credit not.

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