Excise invoice

As per Rule 11 Of Central Excise rules,2002 NO GOODS SHALL BE REMOVED WITHOUT AN EXCISE INVOICE.....there is no such requirement that excise invoice must be prepared only at the time of removal.....Requirement is only that goods removal must be accompanied by the excise invoice under rule11.So You are absolutely correct in saying there is no legal binding on preparation of invoice at any time before removal.

However in general practice it is prepared only at the time of removal.

Please correct me if I am Wrong

I aggreed with Mr. Ankush moreover i would like to tell that , Rule 11 of central excise rules, 2002 (i.e Invoice) explains that no goods shall be removed from the factory until & unless the invoice for the same have been prepared. But "Rule 11" also explains the compliances pertains to prepration of invoice (i.e descripttion of goods to be remove, registration no., excise duty , date of sale invoice,  etc..) .So indirectly rule 11 explains that date of remo\val of goods & date of sale invoice shall be same .

As per Rule 5 Rate Of Duty to be taken for calculating assesable value of excisable goods shall be the rate as on the date of removal.So in case you prepare the invoice before the date of removal and excise duty rate changes from next day you have to cancel the previous invioce.

In Case of Export We have to make Export Invoice for arranging Shipping. Is it possible to make Export invoice prior to the date of Removal? 

In Case of Export We have to make Export Invoice for arranging Shipping. Is it possible to make Export invoice prior to the date of Removal? 

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