ANNEXURE-12
Monthly Return for production and removal of goods and other relevant particulars and CENVAT credit
Form E.R.1

Original/Duplicate

(See Rule 12 of the Central Excise Rules, 2002 and rule 9 (7) of CENVAT Credit Rules, 2004)

	M	M		Y	Y	Y	Y
Return of excisable goods and availment of CENVAT credit for the Month

Large Taxpayer Unit opted for (name of the city)*.- _________

1. Registration number .- ccccccccccccccc

2. Name of the Assessee .-ccccccccccccccccccccccc

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

CETSH NO.								Description of goods	Unit of quantity	Quantity manufactured	Quantity cleared	Assessable Value(Rs.)
(1)								(2)	(3)	(4)	(5)	(6)

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

4. Clearance details of inter unit transfer of intermediate goods without payment of duty under sub-rule(1)of rule 12BB*.-

Registration number of the recipient unit	Name and address of the recipient premises	CETSH NO.	Description of goods sent	Unit of Quantity	Quantity cleared
(1)	(2)	(3)	(4)	(5)	(6)

5. Receipt details of intermediate goods received from other premises under sub-rule(1)of rule 12BB*.-

Registration number of sender premises	Name and address of the sender premises	CETSH NO.	Description of goods received	Unit of Quantity	Quantity received
(1)	(2)	(3)	(4)	(5)	(6)

6. Details of duty paid on excisable goods.-

Duty code	Credit Account (Rs)	Account Current (Rs.)	Challan							BSR code	Total duty paid (2+3)
			No.	date
(1)	(2)	(3)	(4A)	(4B)						(5)	(6)
CENVAT
Other Duties

7. Abstract of ACCOUNT-CURRENT (Cash payment).-

Summary particulars	Amount in Rs.
(1)	(2)
Opening Balance
Add: TR-6/ GAR-7 Challan payments made in the month (in aggregate)
Add*:Adjustment of the excess duty paid during previous period under subrule (2) of rule 12BB (incase of LT)
Total amount available
Less: Utilization towards Payment of duties on excisable goods during the month (vide. Details furnished under col.no.3 in Sl.No.(6) of the Return)
Less Utilization towards Other Payments made during the month (vide. Details furnished under Sl.No.(9) of the Return)
Closing balance

8 . Details of CENVAT credit taken and utilized:-

Details of credit	CENVAT (Rs)	AED (TTA) (Rs)	NCCD (Rs)	ADE levied under clause 85 of Finance Act, 2005 (Rs)	Additional duty of customs levied under section 3 (5) of the Customs Tariff Act, 1975
(1)	(2)	(3)	(4)	(5)	(6)
Opening balance
Credit taken on inputs on invoices issued by manufacturers
Credit taken on inputs on invoices issued by I or II stage dealers
Credit taken on imported inputs
Credit taken on capital goods on invoices issued by manufacturers or by I or II stage dealers
Credit taken on imported capital goods
Credit taken on input services
Credit taken from inter-unit transfer of credit by a large taxpayer*
Credit taken under sub-rule(2) of rule 12BB of Central Excise Rules, 2002*
Total credit available
Credit utilised for payment of duty on goods
Credit utilised when inputs or capital goods are removed as such
Credit utilised for payment of tax on services
Credit utilised towards inter-unit transfer of credit by a large taxpayer*
Closing balance

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)
(7)	(8)	(9)	(10)	(11)

(Above Sr.No. 8 has been substituted vide NTF. NO. 22/2007-CE(N.T.), DT. 19/04/2007)

[OLD-
8. Details of CENVAT credit taken and utilized.-

Details of credit	CENVAT(Rs)	AED(TTA)(Rs)	NCCD(Rs)	ADE levied under clause 85 of Finance Act, 2005(Rs)	Additional duty of customs levied under section 3 (5) of the Customs Tariff Act, 1975	Education Cess on excisable goods (Rs)	Service Tax(Rs)	Education Cess on taxable services(Rs)
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
Opening balance
Credit taken on inputs on invoices issued by manufacturers
Credit taken on inputs on invoices issued by I or II stage dealers
Credit taken on imported inputs
Credit taken on capital goods on invoices issued by manufacturers or by I or II stage dealers
Credit taken on imported capital goods
Credit taken on input services
Credit taken from inter-unit transfer of credit by a large taxpayer*
Credit taken under sub-rule(2) of rule 12BB of Central Excise Rules, 2002*
Total credit available
Credit utilised for payment of duty on goods
Credit utilised when inputs or capital goods are removed as such
Credit utilised for payment of tax on services
Credit utilised towards inter-unit transfer of credit by a large taxpayer*
Closing balance

]9. Details of other payments made.-

Payments

Amount paid (Rs)

Challan

BSR code

Source document.

Account current

Credit Account

No.

date

No

date

(1)

(2A)

(2B)

(3A)

(3B)

(4)

(5A)

(5B)

Arrears of duty under rule 8

Other arrears of duty

Interest payment under rule 8

Other interest payments

Misc. payments

10. Self-Assessment Memorandum.-

a) I hereby declare that the information given in this return is true, correct and complete in every respect and that I am authorised to sign on behalf of the assessee.

b) During the month, total Rs. __________________ was deposited vide TR6 Challans (copies enclosed) .

c) During the month, invoices bearing S.No. _____ to ______ were issued.

d) During the month, transfer challans under rule 12BB of the Central Excise Rules, 2002 bearing S. No.____ to _____, and transfer challan under rule 12A of the CENVAT Credit Rule, 2004 bearing S. No.______ to ______were issued. *

(Name of the Assessee or Authorised signatory)

Place :

Date :

*Applicable only for large taxpayers defined under Rule 2(ea) of the Central Excise Rules, 2002 and who has opted to operate as Large Taxpayer.

ACKNOWLEDGMENT

	M	M		Y	Y	Y	Y
Return of excisable goods and availment of CENVAT credit for the month of

	D	D		M	M		Y	Y	Y	Y
Date of Receipt

: (Name and Signature of the Range Officer with Official Seal)

INSTRUCTIONS
1. The large taxpayer may indicate the Large Taxpayer Unit authority viz. Delhi, Mumbai, Kolkata, Bangalore or Chennai under which the large taxpayer has opted. Indicate the 15-digit PAN based registration number and the name as appearing in the Registration Certificate

2. In case more than one item is manufactured, additional row may be inserted in each table, wherever necessary. For giving information about the details of production and clearance, payment of duty and CENVAT credit availed and utilised month wise, the respective tables may be replicated.

3. If a specific product attracts more than one rate of duty, then all the rates should be mentioned separately.

For example: If a product is cleared at full rate of duty to the local market and at a concessional /nil rate of duty for earthquake relief, then the details for each category of clearance must be separately mentioned.

4. In case the goods are cleared for export under Bond or Letter of undertaking, the details of clearance may be mentioned separately. Under the columns (8) and (9) of table at serial number 3, the words ‘Export under Bond’ may be mentioned.

5. Incase the intermediate goods are cleared by a large taxpayer under sub rule (1) of rule 12BB, the details of such clearances may be mentioned separately. Under columns (8) and (9) of the table at serial number 3, the words ‘inter unit transfer by large taxpayer under rule 12BB (1) ’ may be mentioned. There is no need to give the value for such inter unit transfers.

6. Details at serial number 4 and 5 are to be provided only by a large taxpayers defined under sub-rule (ea) of rule 2 of the Central Excise Rules, 2002 who have opted to operate as large taxpayer to provide break up of the intermediate goods that are either transferred or received.

7. If a specified product attracts different rates of duty, within the same month, then such details should be separately mentioned.

For example: On the 10th of a month, the effective rate of duty leviable for the product is changed, then the details relating to production, clearance and payment of duty need to be mentioned separately for the period up to 9th of the month and from 10th to the end of the month.

8. 8-digit CETSH Number may be indicated without any decimal point.

9. Wherever quantity codes appear, indicate relevant abbreviations as given below.

Quantities	Abbreviations	Quantities	Abbreviations
Centimetre(s)	cm	Metre(s)	m
Cubic centimetre(s)	cm3	Square metre(s)	m2
Cubic metre(s)	m3	Millimetre(s)	mm
Gram(s)	g	Metric tonne	mt
Kilogram	kg	Number of pairs	pa
Kilolitre	kl	Quintal	q
Litre(s)	l	Tonne(s)	t
Thousand in number	Tu	Number	u

10. Where the duty is specific and is charged based on specified unit quantity, the same quantity code must be used for showing clearance figures.

11. In column (6) of Table at serial number 3, the assessable value means,

(a) where goods attract advalorem rate of duty, the value under section 4 of Central Excise Act, 1944 (1 of 1944);

(b) where goods are covered under section 4A of the Act, the assessable value as worked out under MRP after allowing deductions as provided under section 4A of the Act;

(c) in case of goods for which the tariff value is fixed, such tariff value;

(d) in case of specific rated goods, the aggregated invoice value of the goods excluding all taxes;

(e) in case of combination of advalorem and specific duties, the transaction value under section 4 of the Act;

(f) in case of exports under Bond, the ARE-1/ARE-2/invoice value.

Secondary & Higher Education Cess on Excisable goods- Secondary and Higher Education Cess on Excisable goods leviable under c lause (126) read with clause (128) of the Finance Bill, 2007, which by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), has the force of law.

(Above entry relating to Secondary & Higher Education Cess has been inserted vide NTF. NO. 22/2007-CE(N.T.), DT. 19/04/2007)

The abbreviations and expressions used to denote a particular type of duty are as below:

CENVAT- Duty of Excise leviable as per First Schedule to Central Excise Tariff Act, 1985 (5 of 1986).

SED- Special Excise Duty leviable as per Second Schedule to Central Excise Tariff Act, 1985 (5 of 1986).

NCCD- National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001(as amended).

AED (TTA)- Additional Duty of Excise leviable under Additional Duties of Excise (Textile and Textile Articles) Act, 1978 (40 of 1978).

SAED- Special Additional Excise Duty leviable under section 147 of the Finance Act, 2002.

ADE- Additional duty of Excise on Motor Spirit and High Speed Diesel leviable under section 111 of the Finance (No. 2) Act, 1998 and section 133 of the Finance Act, 1999 respectively.

ADE on specified products- ADE on specified products as levied under Clause 85 of the Finance Bill, 2005.

Education Cess on excisable goods-Education Cess on excisable goods leviable under section 91 read with section 93 of Finance (No. 2) Act, 2004 (23 of 2004).

Service Tax- Service tax leviable under section 66 of the Finance Act, 1994 (32 of 1994).

Cess- Cess leviable under different Cess enactments.

12. In Tables at serial numbers 3 and 6 the ‘Other duties’ paid/payable, as applicable, may be mentioned as per the following sequence.

SED
NCCD
AED(TTA)
SAED
ADE
ADE on specified products levied under clause 85 of Finance Act,2005
EDUCATION CESS ON EXCISABLE GOODS
CESS
Secondary and Higher Education Cess on Excisable goods

(In above table row relating to "Secondary and Higher Education Cess on Excisable goods " has been inserted vide NTF. NO. 22/2007-CE(N.T.), DT. 19/04/2007)

13. In column (10) in Table at serial number 3, indicate the effective rates of duty. Columns which are not applicable, may be left blank.

14. Goods cleared under compounded levy scheme, indicate the aggregate duty payable in column (12) of Table at serial number 3 as per the compounded levy scheme. The columns not applicable may be kept blank.

15. In case the goods are assessed provisionally, the details may be given separately in Table at serial number 3. In column (13) of Table at serial number 3, specify the Unique Identification number mentioned in the order for Provisional Assessment.

16. The details of the challans for duty payment should be mentioned in Table at Sr.No. 6. In Table at S.No.9, separate challans should be used for pre-deposit of duty for the purpose of appellate remedy, for paying dues for approaching Settlement Commission and for other payments.

17. In column (5) of Table at serial number 9, specify the Order-in-Original number and date relating to the payment of arrears of duty and of interest, the period for which the said interest has been paid. For other miscellaneous payments, mention the source document number and date.

18. In the Tables at serial numbers 6 and 9, the BSR codes of the Bank branch should be indicated when the instructions to this effect are issued.

19. Additional information required to be given only by a large taxpayer defined under sub-rule (ea) of rule 2 of the Central Excise Rules 2002, who has opted to operate as large taxpayer has been indicated with an asterix*

(Above Annexure 12 has been substituted vide Original
Duplicate
Triplicate
Quadruplicate
Quintuplicate
Return for the month/quarter of__________ .

1. Name of the Assessee:
   
2. New Excise Control Code Number/Registration No.:
   
3. Address:

(For abbreviations, please see the NOTES at the end)

4. Details of Excisable goods manufactured, for the month/quarter:

Product Description	CETSH	Unit	Opening Balance	Quantity Manufactured	Quantity Received (Other than manufactured)	Quantity removed		Closing Balance
						On which duty is required to be paid	Others (Without payment of duty – for exports etc.)
(1)	(2)	(3)	(4)	(5)	(6)	(7A)	(7B)	(8)

5. Details of removals of all excisable goods on which duty is payable in the first fortnight of the month/first month of the quarter, including duty liability and payment particulars relating to the said period:
   
   
   
   1. Removals:
      
      

      Product Description	Quantity Removed	Assessable value	Rate of duty (including notification no. and the relevant serial no. in the notification, if any)	Total Duty payable	Total duty paid
      					PLA	CENVAT Credit
      (1)	(2)	(3)	(4)	(5)	(6A)	(6B)

      
      
      
   2. Duty payment details:
      
      

      Date(s) of payment of duty	Mode of payment	CENVAT	SDE	AED GSI	AED T&T	Cess	Addl. Duty	Others	Total duty paid
      (1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)
      	PLA
      	CENVAT Credit

   
   
   
   2. Interest payment on account of delay in payment of duty:
      
      

      Amount of interest payable	Amount of interest paid	Date and Mode of payment
      (1)	(2)	(3)

   
   
   
6. Details of removals of all excisable goods on which duty is payable in the second fortnight of the month/second month of the quarter, including duty liability and payment particulars relating to the said period:
   
   
   
   1. Removals:
      
      

      Product Description	Quantity Removed	Assessable value	Rate of duty (including notification no. and the relevant serial no. in the notification, if any)	Total Duty payable	Total duty paid
      					PLA	CENVAT Credit
      (1)	(2)	(3)	(4)	(5)	(6A)	(6B)

      
      
      
   2. Duty payment details:
      
      

      Date(s) of payment of duty	Mode of payment	CENVAT	SDE	AED GSI	AED T&T	Cess	Addl. Duty	Others	Total duty paid
      (1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)
      	PLA
      	CENVAT Credit

      
      
      
   3. Interest payment on account of delay in payment of duty:
      
      

      Amount of interest payable	Amount of interest paid	Date and Mode of payment
      (1)	(2)	(3)

      
      
      
7. Details of removals of all excisable goods on which duty is payable in the third Month of the Quarter including duty liability and payment particulars relating to the said period:
   
   
   
   1. Removals:
      
      

      Product Description	Quantity Removed	Assessable value	Rate of duty (including notification no. and the relevant serial no. in the notification, if any)	Duty payable	Total duty paid
      					PLA	CENVAT Credit
      (1)	(2)	(3)	(4)	(5)	(6A)	(6B)

      
      
      
   2. Duty payment details:
      
      

      Date(s) of payment of duty	Mode of payment	CENVAT	SDE	AED GSI	AED T&T	Cess	Addl. Duty	Others	Total duty paid
      (1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)
      	PLA
      	CENVAT Credit

      
      
      
   3. Interest payment on account of delay in payment of duty:
      
      

      Amount of interest payable	Amount of interest paid	Date and Mode of payment
      (1)	(2)	(3)

   
   
   
8. Details of goods cleared without payment of duty or under full exemption or at ‘nil’ rate of duty:
   
   

   Product description	Unit	CETSH	Type of clearance	Quantity Cleared	Value of goods cleared
   (1)	(2)	(3)	(4)	(5)	(6)

   
   
   
9. Total duty and interest paid during the month (the quarter in case of units availing exemption on the basis of value of clearances in a financial year):
   
   

   	Duty	Interest
   PLA
   CENVAT Credit		XXXXXXXXXX
   Total

   
   
   
   
10. Details of miscellaneous payments made (arrears, penalty, etc. ) during the month / quarter
    
    

    Type of Payment	Amount Paid	Mode of payment	Order No. and date under which required to pay
    (1)	(2)	(3)	(4)

    
    
    
    

SELF-ASSESSMENT MEMORANDUM

1. I/We declare that I/We have compared the above particulars with the records and books of my/ our factory/ warehouse and the same are correctly stated.
   
   
2. I/We have assessed the ad valorem duty on the clearance documents in terms of section 4 of the Act read with the Valuation Rules, 2000 or in terms of section 4A of the Act.
   
   
3. I/We certify the deposits were made in the designated bank on TR-6 Challans (copy enclosed).
   
   
4. I/We have paid duty within the time specified in these rules and in case of delay, I have also deposited the interest leviable as per the rules. (Worksheet of interest calculation attached).
   
   
5. Duty on the goods removed under invoices/ clearance documents bearing Sl. Nos. …… relating to this Return, has been assessed provisionally under rule 9B.
   
   
6. Duty on the goods removed under invoices/ clearance documents bearing Sl. Nos ….relating to this Return, has been paid under protest.
   
   
7. During the month invoices/ clearance documents bearing Sl.No………… to Sl.No………. have been issued.
   
   
8. I/We certify that proper accounts have been maintained in respect of the goods removed without payment of duty and we will follow the procedure specified in these rules or instructions issued thereunder for their proper accountal.

(Strike out the portion not applicable)
Place :
Date :

Name in capital letters and signature of the
assessee or the Authorised Signatory

ACKNOWLEDGEMENT
Date Of Receipt___________

Signature And Official Seal of the Range Officer

Place:
Date:

NOTES

1. All Central Excise assessees who are required to file return in terms of rule 12 shall use this form. In case of the small scale units, i.e. the assesses whoare eligible to avail exemptions on the basis of their value of clearance in a financial year, this form shall be used with the modification that instead ofdetails for fortnight in items 5, and 6, the details shall be given for the first, and second month of each quarter and in item 7 for the third month of thequarter to which the return relates.
   
   
2. The product description should tally with the description actually used on the invoices. Production and removal details must be given for eachcommercially separate product/group of products (of similar nature) falling under same sub-heading, having same rate of duty, based upon the datamaintained in the Daily Stock Account under rule10. Thus, for the products/group of products having separate classification/rates of duties, separateentries must be given. Commissioner may relax the aforesaid by a general or special order.
   
   
3. Whereas the total duty payable for any product/group of products for which details are given for the fortnightly/monthly clearances, will be based uponthe sum total of duty liability indicated in the invoices for the clearances effected (where duty is payable), the total duty payment will be consolidatedadjustment through account current and CENVAT credit account, as may be decided by the assessee.
   
   
4. In item 4, in column (6), mention the quantities received under rules etc. separately.
   
   
5. In items 5, 6 and 7 where more than one type of duty is leviable on the same product, indicate - under column 4 the rate for each type of duty, undercolumn 5 total duty payable and under columns 6A and 6B the total duty paid.
   
   
6. In item 8, ‘Type of clearance’ refers to clearance for exports without payment of duty under rule 19, clearance where the goods are the goods are fullyexempted by notification clearances under Warehousing procedure and clearances at nil rate of duty. There may be more than one type of clearance forthe product of one description.[ Please indicate relevant rule or notification including the serial no. in the notification, if any.]
   
   
7. Fines, penalties and interest are not to be paid from CENVAT credit account.
   
   
8. In the Form,
   
   
   1. “CETSH” shall mean Central Excise Tariff sub-heading (six digit) of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)
      
   2. “PLA” means Personal Ledger Account or account current
      
   3. “CENVAT” means Central Value Added Tax.
      
   4. “SDE” means Special Duty of Excise. prescribed under Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).
      
   5. “AED (GSI)” means duty under Additional Excise Duty (Goods of Special Importance) Act, 1957.
      
   6. “AED (T&T)” means duty under Additional Excise Duty (Textile and Textile Articles) Act, 1978.
      
   7. “Addl. Duty” means Additional Duty chargeable under any Finance Act.
   
   
9. In the Form, -
   
   
   1. The product description, wherever they occur, should be in the same sequence as given in Item 4.
      
   2. The assessable value shall be in terms of section 4 read with Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 or Section 4A of the Act, as the case may be.
      
   3. In case duty is paid at specific rate, the column relating to assessable value need not be filled.
      
   4. Unit means, unit of measurement such as kilogram, tons, number, meters millimeters etc.
   
   
   
10. The self-assessment memorandum should be filled completely and the items, which are not applicable, should be struck out. ]

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