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.
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