Necessity of RD 23 D

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Do we still need to maintain RD 23 D as the cenvat rules 2002 dont mention anything about rule 57

AI Summary

Discussion on Maintaining RG 23D Register: Not Mandatory but Proper Records of Excisable Goods Required Under Cenvat Credit Rules 2004. A discussion on the necessity of maintaining the RD 23 D register in the context of Central Excise and Cenvat rules 2002 received three replies. One respondent stated that while maintaining the RG 23D register is not mandatory, dealers must keep proper records of excisable goods, suggesting the use of a custom format with necessary details. Another mentioned that the RG 23D register is not required, but a consignment-wise register for excisable goods should be maintained in any format that includes essential information. The Cenvat Credit Rules 2004 are currently applicable.