Sr. Officer SPSIL
648 Points
Joined August 2012
Dear Sir,
RG 23 A Part I is stock register of Cenvatable inputs of a manufacturer, in which invoice wise receipt is shown and daily wise consumption is shown.
RG 23 A Part II is CENVAT Register of Input material of a Manufacture, in which invoice wise CENVAT Credit is shown (CENVAT Credit Availed) and Duty payment (i.e Reversal, Monthly duty payment) is shown (debited).
RG 23 C Part I is stock register of Cenvatable Capital Goods of a Manufacturer, in which invoice wise receipt is shown and issue is shown.
RG 23 C Part II is CENVAT Register of Capital items of a Manufacture, in which invoice wise CENVAT Credit is shown (CENVAT Credit Availed) and Duty payment (i.e Reversal, Monthly duty payment) is shown (debited).