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    <title>Computer excel sheet - authorised ?</title>
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    <description>Electronic maintenance of excise register entries and service tax credit records on spreadsheet software is acceptable provided the records are printed after the quarter and retained with an authorised signature, thereby serving as authenticated source documents for statutory return and filing purposes.</description>
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      <description>Electronic maintenance of excise register entries and service tax credit records on spreadsheet software is acceptable provided the records are printed after the quarter and retained with an authorised signature, thereby serving as authenticated source documents for statutory return and filing purposes.</description>
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