I want to change out ceiling fan bulbs which shows max wattage per bulb is 40 watts. I have the new energy saving bulb which is 100 watt equivalent but energy used is 23 watts. Is it sfe to continue?

Yes, if the bases match go ahead. The max wattage was originally listed as 40 watts due to the amount of heat the fan globes could take. Your CFL bulbs are cooler but produce quite a bit more light.

Yes.