(This Notification has been supersessed vide NTF. NO. 24/2008-CE(N.T.), DT. 23/05/2008)
NTF. NO. 26/2004-CE(N.T.), DT. 27/09/2004
Supersession of the NTF. NO. 72/2003-CE(N.T.), DT. 15/09/2003
G.S.R. (E). In exercise of the powers conferred by sub-rule (3) of rule 17of the Central Excise Rules, 2002, and sub-rule (7) of rule 9 of CENVAT Credit Rules, 2004 and in supersession of the notification of the Government of India, Ministry of Finance (Department of Revenue),
No.72/2003- Central Excise (N.T.), dated the 15th September, 2003 published vide G.S.R.745(E), dated the 15th September, 2003 the Central Board of Excise and Customs hereby specifies the following form for monthly return in respect of excisable goods manufactured and receipt of inputs and capital goods, for the purposes of the said rule, namely :-
Form E.R.-2Original/Duplicate
{See rule 17(3) 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 receipt of inputs and capital goods for the month of | | | | | | | |
3. Details of the manufacture, clearance and duty payable:
| CETSH NO. | CTSH NO. | Unit of quantity | Quantity manufactured | Quantity cleared | Assessable value (Rs.) |
| (1) | (2) | (3) | (4) | (5) | (6) |
| | | | | | | | | | | | | |
| Duty | Notification availed | Serial No. in Notification | Rate of duty | Duty payable
(Rs.) |
| (7) | (8) | (9) | (10) | (11) |
| CENVAT | | | | |
| Other duties | | | | |
4. Details of duty paid:
| Duty code | Account current
(Rs.) | Credit account
(Rs.) | Total duty paid
(Rs.) |
| (1) | (2) | (3) | (4) |
| CENVAT | | | |
| Other Duties | | | |
5. Details of inputs and capital goods received without payment of duty:
| CETSH NO. | CTSH NO. | Quantity code | Total quantity received | Value of the goods received (Rs.) | Notifi-cation No. | Serial No in Notifi-cation |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) |
| | | | | | | | | | | | | | | | | | | | | |
6. Details of CENVAT credit availed and utilized:
| Details of Credit | CENVAT (Rs.) | AED (TTA) (Rs.) | NCCD (Rs.) | ADET (Rs.) |
| (1) | (2) | (3) | (4) | (5) |
| Opening balance | | | | |
| Credit availed on inputs | | | | |
| Credit availed on capital goods | | | | |
| Credit availed on input services | | | | |
| Total credit availed | | | | |
| Credit utilized for payment of duty on goods | | | | |
| Credit utilized when inputs or capital goods are removed as such | | | | |
| Credit utilized for payment of duty on services | | | | |
| 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) |
| (6) | (7) | (8) | (9) | (10) |
(Above Sr.No. 6 has been substituted vide
NTF. NO. 23/2007-CE(N.T.), DT. 19/04/2007)
[OLD-6. Details of CENVAT credit availed and utilized:
| Details of Credit | CENVAT
(Rs.) | AED (TTA)
(Rs.) | NCCD
(Rs.) | ADET
(Rs.) | Education Cess on excisable goods
(Rs.) | Service Tax
(Rs.) | Education Cess on taxable services
(Rs.) |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
| Opening balance | | | | | | | |
| Credit availed on inputs | | | | | | | |
| Credit availed on capital goods | | | | | | | |
| Credit availed on input services | | | | | | | |
| Total credit availed | | | | | | | |
| Credit utilized for payment of duty on goods | | | | | | | |
| Credit utilized when inputs or capital goods are removed as such | | | | | | | |
| Credit utilized for payment of duty on services | | | | | | | |
| Closing balance | | | | | | | |
]7. Details of other payments made:
| Payments | Amount paid
(Rs.) | Challan | Source document No. and date |
| No. | Date |
| (1) | (2) | (3A) | (3B) | (4) |
| Arrears of duty | | | | | | | | | |
| Interest | | | | | | | | | |
| Misc. Payments | | | | | | | | | |
8. 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 TR 6 Challans (copies enclosed).
c) During the month, invoices bearing S.No._______ to S.No. _______ were issued.
Place :
Date : | (Name in capital letters and Signature
of assessee or authorized signatory) |
ACKNOWLEDGEMENTM M Y Y Y Y
| Return of excisable goods and receipt of inputs and capital goods for the month of | | | | | | | |
Name and Signature of the Range
Officer with Official Seal
INSTRUCTIONS1. 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 rows may be inserted in each table, wherever necessary.
3. In column (4) of Table at serial number 3, the entire quantity of goods manufactured in the unit whether or not cleared on payment of duty, should be indicated.
4. If a specified 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 or deemed exports, then the details for each category of clearance must be separately mentioned.
5. In case the goods are cleared for export under Bond, 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.
6. 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.
7. 6-digit CETSH Number may be indicated without any decimal point.
8. Wherever quantity codes appear indicate relevant abbreviations as given below.
| Quantities | Abbreviations
|
|---|
| Centimetre(s) | cm |
| Cubic centimetre(s) | cm3 |
| Cubic metre(s) | m3 |
| Gram(s) | g |
| Kilogram | kg |
| Kilolitre | kl |
| Litre(s) | l |
| Metre(s) | m |
| Square metre(s) | m2 |
| Millimetre(s) | mm |
| Metric tonne | mt |
| Number of pairs | pa |
| Quintal | q |
| Tonne(s) | t |
| Thousand in number | Tu |
| Number | u |
9. Where the duty is specific and is charged based on specified unit quantity, the same quantity code must be used for showing clearance figures.
10. In column (6) of Table at serial number 3, the assessable value means,
(a) where goods attract ad valorem rate of duty, the value as per proviso to section 3 (1) of Central Excise Act, 1944 (1of 1944);
(b) in case of specific rated goods, the aggregated invoice value of the goods excluding all taxes;
(c) in case of combination of ad valorem and specific duties, it is the value under proviso to section 3(1) of the Act;
(d) in case of exports, the value as aforesaid, also declared in ARE-1/ARE-2.
11. In column (10) in Table at serial number 3, indicate the effective rates of duty. Columns that are not applicable may be left blank.
12. In Table at serial number 4, the details of the inputs and capital goods received without payment of Central Excise duty or Customs duty as the case may be, should be given.
13. In column (4) of Table at serial number 5, 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.
[F.No. 201/6/2002-CX 6(Pt.2)](Neerav Kumar Mallick)
Under Secretary to the Government of India
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