What is rg 23a & rg 23c

RG23A is a register used to record Input raw material movements

RG23C is a register used to record capital goods

these registers are maintained mainly for availing cenvat credit on duty paid.

there are two part of both register. Part I of 23A is maintained for input stock and Part II is maintained for CENVAT credit on input.

Part I of 23C is maintained for Capital goods stock and Part II is maintained for CENVAT Credit on Capital Goods.