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of <h1>India's Finance Ministry Allows Consolidated RG-23A Part II Register for Central Excise; Monthly Statements Required on Inputs & Production.</h1> The circular from the Ministry of Finance, Government of India, addresses the maintenance of the RG-23A Part II register for central excise purposes. It permits the consolidated maintenance of this register when inputs are common for both dutiable and exempted products. Assessees must submit monthly statements detailing input usage and the production quantities of exempted and dutiable products, including credit availment or reversal specifics. Following a Central Advisory Council meeting, it was decided that, except where Modvat credit reversal is needed before goods clearance, the consolidated register maintenance will continue, aligning with previous amendments and court decisions.
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