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<h1>Cenvat credit recordkeeping: job workers must maintain receipt and processing particulars under Rule 4(6) to track duty.</h1> Requirement to maintain detailed records for inputs or partially processed goods received by a job worker under Rule 4(6) of the Cenvat Credit Rules, 2002, specifying date and challan details, description and tariff classification, quantities received, processing nature, quantities of finished goods and waste, losses or gains, clearance particulars with invoice or ARE-1, duty payment particulars for finished goods and waste, and export date where applicable.
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