Annual declaration of principal inputs for manufacturers under CENVAT Credit Rules requiring tariff, quantity codes, and signed attestation. Form E.R.-5 mandates an annual declaration listing principal inputs by description and Central Excise tariff sub-heading, with quantity codes, the finished goods in which each input is used (with their tariff sub-headings and quantity codes), and the quantity of input required per unit of finished goods; it requires manufacturer identification (name, PAN registration), indication of new or amended filing, adherence to prescribed quantity code abbreviations, and a signed declaration by the assessee or authorized signatory, with an acknowledgement receipt for the office.
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Annual declaration of principal inputs for manufacturers under CENVAT Credit Rules requiring tariff, quantity codes, and signed attestation.
Form E.R.-5 mandates an annual declaration listing principal inputs by description and Central Excise tariff sub-heading, with quantity codes, the finished goods in which each input is used (with their tariff sub-headings and quantity codes), and the quantity of input required per unit of finished goods; it requires manufacturer identification (name, PAN registration), indication of new or amended filing, adherence to prescribed quantity code abbreviations, and a signed declaration by the assessee or authorized signatory, with an acknowledgement receipt for the office.
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