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    <title>RG 23 A PART-I</title>
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    <description>RG 23A Part I is discontinued as a statutory record; receipts must be recorded on the date each consignment arrives at the factory, and electronic accounting systems (Tally, ERP, SAP) are sufficient evidence of those receipt particulars. CENVAT credit may be claimed only after the whole quantity is received, while records should be updated as goods are physically received.</description>
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