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<h1>Assessees must keep daily records of goods under Central Excise Rules, 2017; preserve for five years, electronic storage allowed.</h1> Every assessee under the Central Excise Rules, 2017, must maintain daily records detailing goods produced or manufactured, including opening balance, production quantity, inventory, quantity removed, assessable value, duty payable, and duty paid. The first and last pages of these records must be authenticated by the producer, manufacturer, or authorized agent. Records must be preserved for five years after the relevant financial year and can be stored electronically with digital signatures. The Board may specify conditions for maintaining such records. Terms like 'authenticate,' 'digital signature,' and 'electronic form' are defined by the Information Technology Act, 2000.