Unified return format for excise: single simplified filing by tariff heading enables online reporting and CENVAT adjustments. A single simplified monthly/quarterly return replaces separate production/clearance and CENVAT returns, requiring reporting by six digit tariff heading to enable on line filing and statistical automation. The new format, effective 1 October 2003, reduces data fields and requires export oriented units to report goods made/exported under bond and duty free inputs and capital goods. Amendments to excise and CENVAT rules permit full credit for moulds and dies in the year of acquisition while existing credits for previously received moulds and dies follow prior provisions.