(2)[ Every assessee shall furnish to the Superintendent of Central Excise at the time of filing of return for the first time or the 31st day of January, 2008, whichever is later, a list in duplicate, of-(i)all the records prepared or maintained by the assessee for accounting of transactions in regard to,-(a)[ providing of any service,](b)receipt or procurement of input services and payment for such input services;(c)receipt, purchase, manufacture, storage, sale, or delivery, as the case may be, in regard of inputs and capital goods;(d)other activities, such as manufacture and sale of goods, if any.(ii)all other financial records maintained by him in the normal course of business;]
