In the case of processors, such records shall include, at regular intervals to be determined by the competent authority, the following entries: (a) the quantities of all raw materials purchased for processing; (b) the quantities of raw materials processed and the quantities and types of end products, co-products and by-products obtained therefrom; (c) wastage during processing; (d) the quantities destroyed and the reasons for such destruction; (e) the quantities and types of products sold or transferred by the processor and the prices obtained; (f) the names and addresses of subsequent purchasers/processors.
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