Separate accounting for DEEC duty-free inputs required; record in Form IV and not permitted for job work. Duty-free inputs received under the DEEC Scheme must be accounted for separately in the raw material register in Form IV titled 'REGISTER FOR RAW MATERIALS RECEIVED UNDER DEEC SCHEME', while duty-paid inputs for claiming Modvat credit remain in RG 23A Pt. I; DEEC goods accounted in this manner are not permitted for job work.