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of <h1>Rule 9(7) mandates monthly returns for manufacturers and quarterly returns for SSIs on inputs and capital goods records.</h1> Manufacturers, output service providers, and input service distributors must maintain accurate records of the receipt, consumption, and inventory of inputs and capital goods, including details of value, duty paid, and the supplier. They are required to submit a monthly return, while Small Scale Industries (SSI) units must submit a quarterly return, as per Rule 9(7) of the Central Excise Rules.
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