Number of Invoice book:

Rule 11 of the said Rules provides that only one invoice book shall be in use at a time, unless otherwise allowed by the Deputy/Assistant Commissioner of Central Excise in the special facts and circumstances of each case. But if assessee requires two different invoice books for the purposes of removals for homeconsumption, and removals for export they may do so by intimating the jurisdictional Deputy/Assistant Commissioner of Central Excise. No permission is required to use two different invoice books for home consumption and export.

Wherever an assessee is allowed to keep more than one invoice book, he should be asked to keep different numerical serial numbers for the different sets. In case of running stationary used in computers, the bound book shall not be insisted upon provided the stationary is preprinted with distinctive names and marks of the assessee. After the invoices are prepared, the triplicate copy shall be retained in bound-book form. Where invoices are to be type written, the leaves have to be first taken out from the book for typing. In such cases also the triplicate copy shall be retained in bound-book form