Cenvat credit recordkeeping requires specified supplier, value and credit details and periodic returns with limited revision rights. Manufacturers and providers of output services must maintain detailed records for inputs, capital goods and input services-covering receipt, disposal, consumption, inventory, value, tax/duty paid, CENVAT credit taken and utilised, and supplier identity-with the burden of proof for credit admissibility on the claimant; periodic returns (monthly/quarterly/half-yearly as applicable) must be filed in Board notified forms, electronic filing is mandated for certain filers, and revised returns are permitted only within sixty days of original filing to correct mistakes or omissions.