Duty Payment Declaration: manufacturers must report cash payments and CENVAT utilisation with duty break up and bank challans. Form 2 requires the manufacturer to certify monthly duty payment, identify Retail Sale Price categories and packing machines, and provide payment particulars showing cash payments with bank/challan details and a detailed CENVAT credit table (opening balance, credits availed, credits utilised, and closing balance) for each duty head; it also mandates a cash break up across specified duties and enclosure of bank challans with signature of the manufacturer or authorised agent.
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Provisions expressly mentioned in the judgment/order text.
Duty Payment Declaration: manufacturers must report cash payments and CENVAT utilisation with duty break up and bank challans.
Form 2 requires the manufacturer to certify monthly duty payment, identify Retail Sale Price categories and packing machines, and provide payment particulars showing cash payments with bank/challan details and a detailed CENVAT credit table (opening balance, credits availed, credits utilised, and closing balance) for each duty head; it also mandates a cash break up across specified duties and enclosure of bank challans with signature of the manufacturer or authorised agent.
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