I am directed to refer to rule 52A and 57GG of the Central Excise Rules, 1944 according to which the manufacturer and the registered dealers are required to maintain the invoice-book in a bound form.

2.    In the above connection, representations have been received to the effect that this has resulted into duplication of work in as much as invoices cannot be prepared using the typing machine unless all the copies of the relevant invoices are taken out of the invoice-book. It has been further reported that in case of computer generated invoice, it is already permitted that the invoices should be bound at the end of the calendar month.

3.    The issue has been examined by the Board and to resolve the difficulties of the Trade, it has been decided that the manufacturer and the registered dealers issuing the invoices should be allowed to take out of the invoice-book for the purpose of preparation of the invoices. However, the assessee's copy of the invoice in loose form should be kept intact by them and bound immediately after all the invoices of the relevant invoice-book are exhausted. Other requirements of the rules like authentication of the invoices by the assessees and intimating the Sl. No. of the invoices before using a new invoice book should also be followed.