Consolidated maintenance of RG-23A Part II is permitted where the inputs used are common in the manufacture of dutiable and exempted final product. However, the assessee is required to submit a statement giving details of the inputs used and the quantity of the exempted and dutiable final product manufactured, thereof alongwith credit availment/ reversal particulars at the end of the every month.

2.     A point was raised in the Central Advisory Council meeting held on 4.11.1995 that maintenance of consolidated RG-23A Part-II register should be permitted in view of Notification NO. 11/95-CE (NT) dated 16.3.1995 wherein credit of duty paid on inputs can be utilised for payment of duty on any other final product whether or not such inputs have actually been utilised in the manufacture of the said final product.

3.     According, it has been requested that maintenance of consolidate RG-23A Part-II register should be allowed with respect to all inputs and all final products in view of the aforesaid amendment.

4.     Matter has been examined by the Board. It has been decided that prima facie except where reversal of Modvat credit taken is required to be done prior to clearance of goods in terms of the conditions of VABAL Notification No. 203/92-Customs dated 14.5.1992 (in accordance with the principles laid down by Orissa High Court, Cuttack 2022/ 1995 in NALCO case decided on 1.3.1996), consolidated maintenance of RG-23A Part-II would continue to be permitted.