Section 21(2) in The Cost Accounting Records (Mining and Metallurgy) Rules, 2001
(2)The adequate records shall be maintained to enable the company to identify the capital employed, net fixed assets and working capital separately for the mining or production or manufacture of products under reference and other products or activities not under reference. Fresh investments on fixed assets that have not contributed to the production of products under reference during the relevant period shall be indicated in the cost records. The records shall, in addition, show assets added as replacement and those added for increasing existing capacity.
