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of <h1>Manufacturers Must Maintain Detailed Records for Credit Transfer Documents Under CENVAT Credit Rules, 2004 for Transparency</h1> The statutory provision outlines the requirements for manufacturers issuing Credit Transfer Documents (CTDs) under the CENVAT Credit Rules, 2004. Manufacturers must maintain specific records, including the CTD number, invoice numbers and dates, the months of clearances, GSTIN numbers of intermediate buyers and sellers, the value of goods, and the central excise duty paid. Additionally, dealers availing credit on CTDs must keep copies of invoices from intermediate dealers. This ensures transparency and traceability in the credit transfer process.
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