Excise Rules for Dealers: Do We Need to Record Every Purchase Invoice in RG23D?

We are registered to excise as dealers. We wish to know whether I have to enter every purchase invoice in RG23D or we can enter only those invoices against which CENVAT is to be passed on. Most of our purchases are excisable from manufacturers, but only 5% of the material is sold on excise invoices.

Subject: Excise Rules for Dealers

We are registered for excise as dealers. We wish to know whether we have to enter every purchase invoice in RG23D or if we can enter only those invoices against which CENVAT is to be passed on. Most of our purchases are excisable from manufacturers, but only 5% of the material is sold on excise invoices.