Government of India
Ministry of Finance
(Department of Revenue)
New Delhi the
Notification No. 20/2011 -Central Excise (N.T.)
New Delhi, the 13th September, 2011
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 amendment in the
notification of the Government of India, Ministry of Finance (Department of
Revenue),
No.16/2011-Central Excise (N.T), dated the 18th July, 2011 published
in the Gazette of India, Part II, Section 3, Sub-section (i) vide number G.S.R.
541(E), dated the 18th 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) |
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| 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 |
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| Other Duties” |
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(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 |
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| 2 |
Credit taken on inputs on invoices issued by manufacturers
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| 3 |
Credit taken on inputs on invoices issued by Ist or IInd stage
dealers |
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| 4 |
Credit taken on imported inputs |
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| 5 |
Credit taken on capital goods on invoices issued by manufacturers or
by Ist or IInd stage dealers |
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| 6 |
Credit taken on imported capital goods |
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| 7 |
Credit taken on input services |
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| 8 |
Credit taken from inter-unit transfer of credit by a large taxpayer*
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| 9 |
Credit taken under sub-rule(2) of rule 12BB of Central Excise Rules,
2002* |
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| 10 |
Total credit available |
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| 11 |
Credit utilised for payment of duty on goods |
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| 12 |
Credit utilised when inputs or capital goods are removed as such
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| 13 |
Credit utilised for payment of amount in terms of Rule 6 of CENVAT
Credit Rules, 2004. |
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| 14 |
Credit utilised for other payment |
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| 15 |
Credit utilised for payment of tax on services |
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| 16 |
Credit utilised towards inter-unit transfer of credit by a large
taxpayer* |
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| 17 |
Closing balance” |
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(iii) in the table given at serial number 9, after the last row, the
following row shall be inserted, namely:-
(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”;
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(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 |
|
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| 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:-
(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 “1st day of October, 2011”, the
figures, letters and the words “1st day of January, 2012” shall be substituted.
(V.P.Singh)
Under Secretary to the Government of India
[F.No. 201/06/2010-CX-6]
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 18th July,2011 vide
number G.S.R. 541 (E), dated the 18th July, 2011.