Rg 23 d register required to be maintained

[Asked by 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

Excise dealer registration: RG23D maintenance required only for registered dealers when passing cenvat credit, is implicated.
The requirement to maintain the RG 23D register depends on dealer registration and passing of cenvat credit; a dealer not passing cenvat credit need not obtain central excise registration and only registered dealers are required to keep the RG 23D account.