Rg 23 d register required to be maintained

[Guest]

Dear Sir, In case of excise dealer registration if we are not passing on cenvat credit then is it necessary to maintain Rg23D register. Pls explain, urgent required.

AI Summary

Clarification on RG23D Register: Required Only if Passing CENVAT Credit; Registration Needed for Distributing Imported Raw Materials. An individual inquired about the necessity of maintaining the RG23D register for excise dealers not passing on CENVAT credit. A respondent clarified that registration and maintenance of the RG23D register are only required if CENVAT credit is passed on. Another participant asked for clarification in two scenarios: when a trader sells excisable goods and passes CENVAT credit, and when a company registers a godown for distributing imported raw materials. The discussion focused on whether registration and RG23D maintenance are necessary in these cases, particularly when invoices are used for CENVAT credit.