Home
||
Export Import Policy & DGFT matters
|| Customs
matters || Central Excise matters ||
Shipping and Logistics Information
ieport.com - India's
Premier portal on EXIM matters
Notification No.71/ 2003-Central Excise (N.T.)
In exercise of the powers conferred by rule 12 of the Central Excise Rules, 2002 and sub-rule (5) of rule 7 of CENVAT Credit Rules, 2002, and in supercession of the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 48/2001-Central Excise (N.T.), dated the 26th June 2001, published vide G.S.R.477(E), dated the 26th June 2001, the Central Board of Excise and Customs hereby specifies the following forms for the purposes of the said rules, namely :-
(i) for monthly return for production and removal of goods and other relevant particulars and CENVAT credit, the following form shall be used, namely:-
Form E.R.-1 Original/Duplicate
{ See rule 12 of the Central Excise Rules, 2002 and rule 7 (5) of CENVAT Credit Rules, 2002}
M M Y Y Y Y
|
Return of excisable goods and availment of CENVAT credit for the month of |
|
|
|
|
|
|
|
|
1. |
Registration number |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2. |
Name of the assessee |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
3. Details of the manufacture, clearance and duty payable:
|
CETSH NO. |
Unit of quantity |
Quantity manufactured |
Quantity cleared |
Assessable value (Rs.) |
|||||||
|
(1) |
(2) |
(3) |
(4) |
(5) |
|||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Duty |
Notification availed |
S. No. in Notification
|
Rate of duty |
Duty payable (Rs.) |
Provisional assessment number (if any) |
|
(6) |
(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 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 |
|
|
|
|
|
Total credit availed |
|
|
|
|
|
Credit utilized |
|
|
|
|
|
Closing balance |
|
|
|
|
6. Details of other payments made :
|
Payments |
Amount Paid (Rs.) |
Challan |
Source document No. and date |
|||||||
|
Account current |
Credit account |
No. |
Date |
|||||||
|
(1) |
(2A) |
(2B) |
(3A) |
(3B) |
(4) |
|||||
|
Arrears of duty |
|
|
|
|
|
|
|
|
|
|
|
Interest |
|
|
|
|
|
|
|
|
|
|
|
Misc. Payments |
|
|
|
|
|
|
|
|
|
|
7. 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 : (Name in capital letters and Signature of assessee
Date : or authorized signatory)
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. 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 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, the details of clearance may be mentioned separately. Under the columns (7) and (8) of Table at serial number 3, the words ‘Export under Bond’ may be mentioned.
5. 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.
6. 6-digit CETSH number may be indicated without any decimal point.
7. Wherever quantity codes appear, indicate relevant abbreviations as given below:
|
Quantities Abbreviations |
Centimetre(s) cm
Cubic centimeter(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
8. Where the duty is specific and is charged based on specified unit quantity, the same quantity code must be used for showing clearance figures.
9. In column (5) 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 (I of 1944);
(b) where goods are covered under section 4A of the Act, assessable value as worked out under MRP after allowing deductions as provided under section 4A of the Act;
(c)