Factory recordkeeping must include packing machine, production and financial records retained for twenty-four months, extended if proceedings pending. The rule requires every registered person manufacturing specified goods at the factory to maintain records including packing machine invoices and lease agreements; records of machine modifications; electricity bills; receipts and consumption of raw and packing materials; daily production, clearance and closing stock; waste or scrap disposal records; annual balance sheet and profit and loss account; and bank statements for machine procurement, and to retain these records for twenty-four months, extended where appeals or proceedings are pending.