NTF. NO. 15/2008-CE(N.T.), DT. 01/03/2008
Amends NTF. No. 23/2006-CE(N.T), DT. 12/10/2006 (Form E.R-1 & Form E.R-3)
G.S.R. (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 further amendments in the notification of the Ministry of Finance (Department of Revenue),
Form E.R-1,-
(i) in the table given at serial number 3, after columns (3) and (5), the following columns (3A) and (5A) shall respectively be inserted, namely:-
“Opening balance | Closing balance |
(3A) | (5A)” ; |
| |
(ii) for the table given at serial number 8, the following 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 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) | 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) in the instructions, after serial number 3, 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 the instructions, given at the end of Form, at serial number 17, after the words “number and date.”, following shall be inserted, namely:-
“Miscellaneous payment includes penalty, redemption fine, and pre-deposit”;
(II) In Form E.R-3,-
(i) in the table given at serial number 3, after columns (3) and (5), the following columns (3A) and (5A)shall respectively be inserted, namely:-
“Opening balance | Closing balance |
(3A) | (5A)”; |
| |
(ii) for the table given at Serial number 6, the following 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 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) | 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) in the instructions given at the end of Form, after serial number 3, 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 instructions given at the end of Form E.R.-3, at serial number 15, after the words “number and date.”, following shall be inserted, namely:-
“Miscellaneous payment includes penalty, redemption fine, and pre-deposit”.
[F.No. 201/06/08-CX-6]
(Rahul Nangare)
Under Secretary to the Government of India
Note: The principal notification was published in the Gazette of India, Part II, Section 3, sub-section (i) Extraordinary vide notification No. 23/2006-Central Excise (N.T.), dated the 12th October, 2006, vide G.S.R. 630 (E), dated the 12th October, 2006, and last amended by notification No. 22/2007-Central Excise (N.T.), dated the 19th April, 2007, vide G.S.R. 301(E), dated the 19th April, 2007.
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