Proprietor name inclusion in excise invoices required; registration and returns revised to capture proprietor identity and inventory. Excise rules now require excise invoices and registration certificates to include the proprietor or Hindu Undivided Family name so the Department records the person responsible for manufacture and clearance. Existing proprietorship registrations need not be resubmitted and may be updated suo moto; partnership application forms must list all partners. ER 1 and ER 3 return formats have been revised to record opening and closing balances of manufactured and cleared goods, to add serial numbering and totals, and to separately disclose CENVAT credit utilized for rule specified payments and for other payments, facilitating scrutiny and calculation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Proprietor name inclusion in excise invoices required; registration and returns revised to capture proprietor identity and inventory.
Excise rules now require excise invoices and registration certificates to include the proprietor or Hindu Undivided Family name so the Department records the person responsible for manufacture and clearance. Existing proprietorship registrations need not be resubmitted and may be updated suo moto; partnership application forms must list all partners. ER 1 and ER 3 return formats have been revised to record opening and closing balances of manufactured and cleared goods, to add serial numbering and totals, and to separately disclose CENVAT credit utilized for rule specified payments and for other payments, facilitating scrutiny and calculation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
