Central Excise form ER-1 modified
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 amendments in the notification
of the Ministry of Finance (Department of Revenue), No.23/2006-Central Excise
(N.T) dated the 12 th October, 2006 published in the Gazette of India vide
G.S.R. 630(E), dated the 12 th October, 2006 (hereinafter referred to as the
said notification) namely: -
- In the said notification,-
- for table given at Sr. No. 8 of Form E.R-1, the following table shall be
substituted, namely:-
“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) |
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) |
| Opening balance |
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| Credit taken on inputs on invoices issued by manufacturers
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| Credit taken on inputs on invoices issued by I or II stage dealers
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| Credit taken on imported inputs |
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| Credit taken on capital goods on invoices issued by manufacturers or by I or II
stage dealers |
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| Credit taken on imported capital goods |
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| Credit taken on input services |
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| Credit taken from inter-unit transfer of credit by a large taxpayer*
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| Credit taken under sub-rule(2) of rule 12BB of Central Excise Rules, 2002*
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| Total credit available |
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| Credit utilised for payment of duty on goods |
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| Credit utilised when inputs or capital goods are removed as such
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| Credit utilised for payment of tax on services |
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| Credit utilised towards inter-unit transfer of credit by a large taxpayer*
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| Closing balance |
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- for table given at Sr. No. 6 of Form E.R-3, the following table shall be
substituted, namely:-
“6 . Details of CENVAT credit taken and utilized:-
| Details of credit |
CEN VAT (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) |
| 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 |
|
|
|
|
|
|
|
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|
|
| Total credit available |
|
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|
|
|
|
|
|
|
|
| Credit utilised for payment of duty on goods |
|
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|
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|
|
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|
|
| Credit utilised when inputs or capital goods are removed as such
|
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|
| Credit utilised for payment of tax on services |
|
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| Closing balance |
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- In the said notification,-
- in the instructions given at the end of Form E.R-1, at Sr. No. 11, in point
(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 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”.
- in the instructions given at the end of Form E.R-1, in the table specified
in Sr. No. 12, after the item relating to “Cess”, the following item shall be
inserted, namely;-
Secondary and Higher Education Cess on Excisable goods
- in the instructions given at the end of Form E.R-3, in the table specified
in Sr. No. 9, in point (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 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”.
- in the instructions given at the end of Form E.R-1, in the table specified
in Sr. No.10, after the item relating to “Cess” , the following item shall be
inserted, namely;-
“Secondary and Higher Education Cess on Excisable goods“
[F.No. 201/4/2007-CX.6]
(Rahul Nangare)
Under Secretary to the Government of India