RECORDS

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..... are required to maintain records on all important aspects such as receipt, purchase, manufacture, storage, sales or delivery of the goods including inputs and capital goods, Daily Stock Account as per Rule 10 of the Central Excise Rules, 2002 and Cenvat Account as per Rule 9 of the Cenvat Credit Rules, 2004. The records, which are relevant for Central Excise, shall be authenticated by t .....

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..... ssee may maintain or generate all or any of the records, returns, invoices and other documents prescribed under the statute, using a computer, in electronically readable format. No specific permission from the Central Excise Department is required for this purpose. Such person is also not required to furnish any intimation to the Department in this regard. The records can be kept and preserved on .....

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