Form No. Production register - Production register-cum-account current to be maintained by the manufacturer of embroidery working under special procedure
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Production register requirement ensures embroidery manufacturers record shift, machine, production and deposit details for excise compliance. Manufacturers operating under the special procedure must maintain a production register-cum-account current recording shift wise production and financial entries. The register captures manufacturer identity, registration and account numbers, shift timings, embroidery and base fabric descriptions, machine particulars including serial numbers and metre length, quantity produced, rate per metre, credit document details for Treasury deposits, amounts deposited, totals debited, running balance, remarks, and signature of the manufacturer or authorised agent to evidence operational and financial compliance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
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Production register requirement ensures embroidery manufacturers record shift, machine, production and deposit details for excise compliance.
Manufacturers operating under the special procedure must maintain a production register-cum-account current recording shift wise production and financial entries. The register captures manufacturer identity, registration and account numbers, shift timings, embroidery and base fabric descriptions, machine particulars including serial numbers and metre length, quantity produced, rate per metre, credit document details for Treasury deposits, amounts deposited, totals debited, running balance, remarks, and signature of the manufacturer or authorised agent to evidence operational and financial compliance.
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