Amends Notification No. No.16/2011-Central Excise (N.T) - New Form E.R.1 for monthly return and Form E.R. 3 for quartely return for production and removal of goods and other relevant particulars and CENVAT credit. - 20/2011-CX(N.T.) - Central Excise - Non Tariff

NOTIFICATION NO-20/2011-CX(N.T.)

Dated : September 13, 2011

G.S.R. 676(E):- In exercise of the powers conferred by rule 12 of the Central Excise Rules, 2002 and sub-rule (7) of rule 9 of CENVAT Credit Rules, 2004, the Central Board of Excise and Customs hereby makes the following amendment in the notification of the Government of India, Ministry of Finance (Department of Revenue), No.16/2011-Central Excise (N.T), dated the 18^th July, 2011 published in the Gazette of India, Part II, Section 3, Sub-section (i)  vide number G.S.R. 541(E), dated the 18^th July, 2011,  namely: -

In the said notification,- 

(I) in Form E.R-1,-

(i) for the table given at  serial number 3 and the entries relating thereto,  the following serial number and the table shall be substituted, namely :-

“3. Details of the manufacture, clearance and duty payable.-

CETSH NO.

Description of goods

Unit of quantity

Opening balance

Quantity manufactured

Quantity cleared

Closing balance

Assessable Value (Rs.)

(1)

(2)

(3)

(3A)

(4)

(5)

(5A)

(6)

 

Duty	Notification availed	Serial number in Notification	Rate of duty (adv)	Rate of duty (specific)	Duty payable	Provisional assessment number  (if any)
(7)	(8)	(9)	(10)	(11)	(12)	(13)
CENVAT
Other Duties”

(ii) for the table given at serial number 8 and the entries relating thereto, the following serial number and the table shall be substituted, namely:-

“8. Details of CENVAT credit taken and utilised.-  

Sl.No	Details of credit	CENVAT (Rs)	AED (TTA) (Rs)	NCCD (Rs)	ADE levied under section 85 of Finance Act, 2005 (Rs)	Additional duty of customs levied under section 3 (5) of the Customs Tariff Act, 1975 (Rs)	Education Cess on excisable goods (Rs)	Secondary and Higher Education Cess on Excisable goods (Rs)	Service Tax (Rs)	Education Cess on taxable services (Rs)	Secondary and Higher  Education Cess on Taxable services (Rs)
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)
1	Opening balance
2	Credit taken on inputs on invoices issued by manufacturers
3	Credit taken on inputs on invoices issued by Ist    or IInd   stage dealers
4	Credit taken on imported inputs
5	Credit taken on capital goods on invoices issued by manufacturers or by Ist   or IInd   stage dealers
6	Credit taken on imported capital goods
7	Credit taken on input services
8	Credit taken from inter-unit transfer of credit by a large taxpayer*
9	Credit taken under sub-rule(2) of rule 12BB of Central Excise Rules, 2002*
10	Total credit available
11	Credit utilised for payment of duty on goods
12	Credit utilised when inputs or capital goods are removed as such
13	Credit utilised for payment of amount in terms of Rule 6 of CENVAT Credit Rules, 2004.
14	Credit utilised for other payment
15	Credit utilised for payment of tax on services
16	Credit utilised towards inter-unit transfer of credit by a large taxpayer*
17	Closing balance”

(iii) in the table given at serial number 9, after the last row, the following row shall be inserted, namely:-

“Total”;

(iv) after instruction number 3 and the entries relating thereto, the following instruction shall be inserted, namely:-

“3A.  The term ‘CENVAT' used at serial numbers 3,6 and 8 refer to the Basic Excise Duty and the term ‘Other duties' refers duties including AED, SED, NCCD, Cesses, etc.” ;

(v) in instruction number 11, in item (f), after the entry relating to “Cess” , the following entry shall be inserted, namely;-

“Secondary & Higher Education Cess on Excisable goods- Secondary and Higher Education Cess on Excisable goods leviable under section 136 read with section 138 of the Finance Act, 2007”;

(vi) in the instruction number 12, after the item “Cess”, the following  item shall be inserted, namely;-

“Secondary and Higher Education Cess on  Excisable goods”;

(vii) in the instruction number 17,  after the words “source document number and date.”,  the words, “Miscellaneous payment includes penalty, redemption fine, and pre-deposit” shall be inserted.

(II) In  Form E.R-3,-

(i) for the table given at  serial number 3 and the entries relating thereto,  the following serial number and the table shall be substituted, namely :-

“3. Details of the manufacture, clearance and duty payable.-

CETSH NO.

Description of goods

Unit of quantity

Opening balance

Quantity manufactured

Quantity cleared

Closing balance

Assessable Value  (Rs.)

(1)

(2)

(3)

(3A)

(4)

(5)

(5A)

(6)

 

Duty	Notification availed	Serial number in Notification	Rate of duty (adv)	Rate of duty (specific)	Duty payable	Provisional assessment number  (if any)
(7)	(8)	(9)	(10)	(11)	(12)	(13)
CENVAT
Other Duties”

(ii)  for the table given at serial number 6 and the entries relating thereto, the following serial number and the table shall be substituted, namely:-  

“6. Details of CENVAT credit taken and utilised.-

Sl.No	Details of credit	CENVAT (Rs)	AED (TTA) (Rs)	NCCD (Rs)	ADE levied under section 85 of Finance Act, 2005 (Rs)	Additional duty of customs levied under section 3 (5) of the Customs Tariff Act, 1975 (Rs)	Education Cess on excisable goods (Rs)	Secondary and Higher Education Cess on Excisable goods (Rs)	Service Tax (Rs)	Education Cess on taxable services (Rs)	Secondary and Higher Education Cess on Taxable services (Rs)
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)
1	Opening balance
2	Credit taken on inputs on invoices issued by manufacturers
3	Credit taken on inputs on invoices issued by Ist   or IInd   stage dealers
4	Credit taken on imported inputs
5	Credit taken on capital goods on invoices issued by manufacturers or by Ist  or IInd  stage dealers
6	Credit taken on imported capital goods
7	Credit taken on input services
8	Total credit available
9	Credit utilised for payment of duty on goods
10	Credit utilised when inputs or capital goods are removed as such
11	Credit utilised for payment of amount in terms of Rule 6 of CENVAT Credit Rules, 2004.
12	Credit utilised for other payments
13	Credit utilised for payment of tax on services
14	Closing balance”

(iii) in the table given at serial number 7, after the last row, the following row shall be inserted, namely:-

“Total”;

(iv) after the instruction number 3 and the entries relating thereto, the following instruction shall be inserted,  namely:-

“3A. The term ‘CENVAT' used at serial numbers 3, 4 and 6 refer to the Basic Excise Duty and the term ‘Other duties' refers duties including AED, SED, NCCD, Cesses etc.”;

(v) in the instruction number 9, in item (f),  after the entry relating to “Cess”, the following entry shall be inserted, namely;-

“Secondary and Higher Education Cess on Excisable goods- Secondary and Higher Education Cess on Excisable goods leviable under section 136 read with section 138 of the Finance Act, 2007”;

(vi) in the instruction number 10, after the   item “Cess” , the following  item shall be inserted, namely;-

“Secondary and Higher Education Cess on  Excisable goods”;

(vii) in the instruction number 14,  after the words “source document number and date.” the words “Miscellaneous payment includes penalty, redemption fine, and pre-deposit”  shall be inserted.

(III) for the figures, letters  and the words “1^st day of October, 2011”, the  figures, letters  and the words “1^st day of January, 2012” shall be substituted.

F.No. 201/06/2010-CX-6

(V.P.Singh)

Under  Secretary to the Government of India

Note -  The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide notification No. 16/2011-Central Excise (N.T.), dated the    18^th July,2011 vide number G.S.R. 541 (E), dated the 18^th July, 2011.