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    <description>Maintenance of a Daily Stock Account (RG 1) is a non statutory stock record permitted under Rule 10, to be kept daily with product wise entries of opening stock, production, clearances (with/without duty, exports, transfers), invoice and duty details, and closing stock. The register supports self assessed excise returns, must be signed by an authorised signatory, be available for verification by officials and auditors, and any reconciliation differences should be adjusted in records, including reversal of cenvat credit if warranted.</description>
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