Maintenance of Records (Rule 9 of the CCR): - Central Excise Practice Manual (OLD) - Central Excise

15. Maintenance of Records (Rule 9 of the CCR): The manufacturer/Output service provider/Input service distributor shall maintain proper records for receipt, consumption and inventory of inputs and capital goods recording value, duty paid, and the person from whom inputs or capital goods purchased. The manufacturer shall submit a monthly return (Quarterly Return by SSI Units) in terms of Rule 9 (7) of the CCR.