Removals only on invoice:

Rule 11 of the Central Excise Rules, 2002 provides that 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 authorised agent.

However, textile yarns, fabrics and readymade garments can be cleared on proforma invoice. No duty is payable on such invoice but the manufacturer should prepare the final invoice within five days after making adjustments of goods rejected and returned by the buyer. Such a period of five days can be extended to 21 days with the permission of Commissioner. The final invoice and proforma invoice should have cross reference to each other.

In case of cigarettes, which are under physical control, the Factory Officers are posted by rotation in the factory. If the factory is operational 24 hours, the officers are posted 24 hours. They check the operations of the assessee as per instructions. Each invoice has to be countersigned by the Inspector of Central Excise or the Superintendent of Central Excise before the cigarettes are removed from the factory.