https://www.taxtmi.com/forum/issue?id=110096 Capital goods whose per-piece value falls below a specified threshold may be treated as inputs for Cenvat credit, permitting full credit immediately rather than by instalments; determination is on a per-unit or per-measurement basis. Maintenance of RG-23A and RG-23C is not mandatory-taxpayers can use consolidated Cenvat accounts or internal registers-so credit may be recorded in conventional RG-23 style registers or consolidated accounts provided the classification and quantum are clearly reflected. en-us Sun, 27 Mar 2016 18:29:34 +0530 Thu, 23 Jan 2025 15:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110096 Capital goods whose per-piece value falls below a specified threshold may be treated as inputs for Cenvat credit, permitting full credit immediately rather than by instalments; determination is on a per-unit or per-measurement basis. Maintenance of RG-23A and RG-23C is not mandatory-taxpayers can use consolidated Cenvat accounts or internal registers-so credit may be recorded in conventional RG-23 style registers or consolidated accounts provided the classification and quantum are clearly reflected. Discussion-Forum Central Excise Sun, 27 Mar 2016 18:29:34 +0530 https://www.taxtmi.com/forum/issue?id=110096