TaxTMI 
TaxTMI 
Necessity of RD 23 D
10 Jun 2006 
3 Replies 
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Recordkeeping requirement: maintain consignment-wise RD 23D-style records for excisable goods though format may be flexible.
Maintenance of the RD 23D register is treated as a recordkeeping requirement rather than a mandatory prescribed template: dealers must keep consignment-wise receipt and supply records and invoice documentation for excisable goods, and may retain these particulars in an alternative register or format while Cenvat Credit Rules remain operative. (AI Summary)
Maintenance of the RD 23D register is treated as a recordkeeping requirement rather than a mandatory prescribed template: dealers must keep consignment-wise receipt and supply records and invoice documentation for excisable goods, and may retain these particulars in an alternative register or format while Cenvat Credit Rules remain operative. (AI Summary)
Do we still need to maintain RD 23 D as the cenvat rules 2002 dont mention anything about rule 57