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CENVAT means, Tax on Value Addition on the goods manufactured according to

Central Excise & Customs Act Difinition.

Basic Excise duty : Excise duty that is levied at the time of the Goods removal, either
it is for sales or for own consumption.

Additional Excise Duty : Excise duty that is Levied to protect the local industries. This
is varies depending on the products.

Special Excise duties :Excise duty that is levied in order control the competition
between the states, for example, one state may give more subsidies in order to
attract the investments or to encourage the industries of that state.
RG23A: Raw Material

The entries pertaining to quantity will go into RG 23 Part I and that of duty will go into
Part II in the appropriate duty column. i.e. Basic Excise, SED, Additional duty, etc

RG23C: Capital Goods

RG23CI-Part I entry: Excise stock entry at the time of GR (only quantity)

RG23CII-Part II entry: Credit entry of Capital goods (only value)

RG-I : Finished Goods (only Quantity)

The finished goods (manufactured, sub-contracted or gained) and sales or stock transfer
are entered in the RG I Register

Register RG I is updated after creation of an excise invoice while dispatching the goods
from the factory premises with reference a commercial invoice or a pro-forma invoice

RG23D: Depot (this indicates both the Quantity and the amount)

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