Invoicing [Rule 11] :

An invoice is the document under cover of which the excisable goods are to be cleared by the manufacturer. This is also the document which indicates the assessment of the goods to duty. No excisable goods can be cleared except under an invoice. The invoice is the manufacturer‘s own document and though the Department has specified the entries thereon, the format etc. is left to the manufacturer‘s choice. The provisions of this rule shall apply mutatis mutandis to goods supplied by an importer who issues an invoice on which CENVAT credit can be taken, or a first stage dealer or a second stage dealer.

However, where a first stage dealer receives imported goods under an invoice bearing an indication that the credit of additional duty of customs levied on the said goods under section 3(5) of the Customs Tariff Act, 1975 shall not be admissible, the said dealer shall on the resale of the said imported goods, indicate on the invoice issued by him that no credit of the additional duty levied under 3(5) of the Customs Tariff Act, 1975 shall be admissible.

The second stage dealer shall also make the similar indication on the invoice issued by him when he resells the imported goods on which credit of additional duty of customs levied under section 3(5) of the Customs Tariff Act, 1975 is not admissible.