Excise

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Querist : Anonymous

Querist : Anonymous (Querist)

13 December 2011 under what rule / sec/ circular/notificaation of central excise define the invoice made in monday but goods cleared on tuesday/wednesday.

what is the procedure if invoice is made by electronically and on invoice e- printed date and time of invoice made and removal of goods ?

How i can dealt with ?

what if, i can't remove the goods from factory on the same day, and if remove next day, what is the solution ?

Pushkar Singh Mer

Pushkar Singh Mer (Expert)
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13 December 2011 Excisable goods have to be removal under rule 11 of Central Excise. Date of Invoice and Date of Removal should be same i.e. goods should be removed same day of raising invoice.

anurag

anurag (Expert)
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13 December 2011 Agree with the expert.
There is no way the goods can be removed after two three days since the invoice is prepared.

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Querist : Anonymous

Querist : Anonymous (Querist)

13 December 2011 can the removal is possible on previous day invoice or not ? what is the validity of original invoice , can fresh invoice is to be made on next day ?

U S Sharma

U S Sharma (Expert)
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15 December 2011 under exceptional circumstances, delay is possible, as truck strike, delay in loading etc,

date and time of preperation of invoice should be the time and date earlier ( max 24 hrs) but the date and time of removal should be exact date and time of removal of the consignment.

Querist : Anonymous

Querist : Anonymous (Querist)

15 December 2011 plz quote the case laws rule/sec/circular/notification or etc for this ?

U S Sharma

U S Sharma (Expert)
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16 December 2011 invopice format prescribed by department is self explanatory, no need to look into more laws/ cases, "date and time of removal" is distinguished and have to filled up separately , apart from date and time of issue of invoice.

Querist : Anonymous

Querist : Anonymous (Querist)

30 December 2011 But in many company invoice made electronically and same time write date & time of making invoice and time of removal. ie. after 15 or 20 minutes removal time.

Thanks & Regards,
Rajiv

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Querist : Anonymous

Querist : Anonymous (Querist)