Prior to Release 5.x, when a journal voucher was recorded to utilise the CENVAT credit, the invoice number and date of sales invoices were captured in the Invoice No. & Date column of RG 23 Part II .
An excise manufacturer need not furnish the invoice number and date of the excise sales invoices, when the duty payable is offset by utilising the CENVAT credit of excise purchases. Hence, from Release 5.x, when a journal voucher is recorded with the Nature of Adjustment set to Adjustment towards Duty Liability , and by debiting and crediting the CENVAT ledger and selecting the invoice references, the invoice number and date of the excise sales are not captured in RG 23 Part II .