ER1 Return and ER8 Return.

[Samik Chaudhuri]

Hello Sir

Our factory is Food Factory. We submit ER1 on regular basis but our new product is Jhalmuri for which we want to avail Notification no: 1/2011 dt.01/03/2011 and our duty rate will be 2% for which we can not avail Cenvat Credit and we have to submit ER8. I would like to know whether it is possible or not.

Samik Chaudhuri.

AI Summary

Filing classification for excise returns: exclusive exemption manufacturers may file ER 8; mixed producers must file ER 1 with segregated inputs.
Manufacturers must file the regular ER 1 return when they produce any excisable goods outside the scope of the exemption notification; they should maintain separate input and input service inventories for goods subject to the concessional duty rate, record the appropriate duty rate and notification reference, and note the treatment in remarks. ER 8 is confined to manufacturers exclusively producing goods under the exemption notification and not producing other excisable goods, making mixed manufacturers ineligible for ER 8.