Assessees must keep daily records of goods under Central Excise Rules, 2002; can maintain digitally with digital signatures.

Every assessee under the Central Excise Rules, 2002, must maintain daily records detailing goods produced or manufactured, including opening balances, production quantities, inventory, removals, assessable value, and duty payable and paid. The first and last pages of these records must be authenticated by the producer, manufacturer, or an authorized agent. Records must be preserved for five years following the relevant financial year. They may be kept electronically, with each page digitally signed. The Board may issue notifications specifying conditions and procedures for maintaining digitally signed records.

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