Necessity of RD 23 D, Central Excise

[preeti]

Do we still need to maintain RD 23 D as the cenvat rules 2002 dont mention anything about rule 57

Posts / Replies

[Surender]

There is need to maintain RG 23D register. However, First Stage or Second Stage Dealer is required to maintain proper records for receipt and supply of the goods on which incidance of excise duty has been passed. For this purpose, in general, old format of RG23D register is being maintained. You may maintain your own records / register having all the having all the particulars.

[Madhukar N Hiregange]

The RG 23D for dealer is not mandatory. However since the provision relates to maintenance of a consignment wise register for excisable goods for which invoices are issued, it maybe maintained in your own form but containing the information required. Cenvat Credit Rules 2004 is in vogue now.

[Nimesh chaturbhai]

Dear Sir

Send Excel Formate RD23