Sale invoice on wsp basis and mrp stickers on material

Excise duty is payable normally as per transaction value.

For some goods mainly in the FMCG / white goods segment the MRP based valuation is applicable where duty needs tobe paid based on MRP less abatement. The list of such items along with the abatement which can be claime dis set out in ot49/2008 as amended. If you have the Central Excise Tariif you can find this not. 

If your good fall in this cathoery then you cannot pay on transaction bvaleu but on MRP less abatement.