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    <title>RECORDS</title>
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    <description>Assessees may use private books for Central Excise accounting and must maintain detailed records for receipt, purchase, manufacture, storage, sales or delivery of goods including inputs and capital goods, with Daily Stock and Cenvat Accounts; records must be authenticated on the first and last page, preserved for the statutory period, listed in duplicate to the Range Officer and produced on demand to empowered officials. Electronic maintenance of prescribed records, returns and invoices is permitted without prior permission or intimation, and monthly hard-copy printouts must be produced and kept in bound folders separately by record type.</description>
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    <pubDate>Sun, 22 Jul 2012 11:52:00 +0530</pubDate>
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      <description>Assessees may use private books for Central Excise accounting and must maintain detailed records for receipt, purchase, manufacture, storage, sales or delivery of goods including inputs and capital goods, with Daily Stock and Cenvat Accounts; records must be authenticated on the first and last page, preserved for the statutory period, listed in duplicate to the Range Officer and produced on demand to empowered officials. Electronic maintenance of prescribed records, returns and invoices is permitted without prior permission or intimation, and monthly hard-copy printouts must be produced and kept in bound folders separately by record type.</description>
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      <law>Central Excise</law>
      <pubDate>Sun, 22 Jul 2012 11:52:00 +0530</pubDate>
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