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    <title>Maintaning of part-I is compulosory or not</title>
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    <description>Manufacturers of excisable goods must maintain accounts of raw materials; this may be by traditional registers, the erstwhile specified formats, or through books of account. Discontinuation of old registers does not remove the accounting obligation. Internal inward and issue store records can function as Part I, but the department must be informed of reliance on private records in place of the old register.</description>
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