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. In respect of cigarettes, invoice is to be countersigned by the officials
2. Additional details of manufacturer/service provider/registered dealer/ importer in invoice : The invoice shall contain the following additional details:
3. 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 or output service, as the case may be, as buyer and contain the details of job worker as the consignee.
4. 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.

• If the goods imported under the cover of a bill of entry are sent directly to buyers premises, the invoice issued by the importer shall mention that goods are sent directly from the place or port of import to the buyers premises.

1. Digital Invoice: An invoice issued under this rule by a manufacturer may be authenticated by means of a digital signature. However, 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 self attested by the manufacturer shall be used for transport of goods .