CENVAT Returns - Reg.

[vinay wakde]

We are taking CENVAT credit on Input, Capital Goods & Input services. In terms of Rule 9(7) of  Cenvat Credit Rule, 2004, every assessee has to file CENVAT Returns to the office of the Superintendent, Central Excise, Range on or before 10th of every month. Kindly let us know whether this is still mandetory as per the Rule or   there is any change in the Rule subsequently, as our Excise Range officers are now not accepting these Returns.

Regards,

VINAY

AI Summary

CENVAT return obligation remains mandatory; electronic monthly filing constitutes the return and auditors enforce compliance.
CENVAT return filing remains mandatory and is fulfilled by the electronic monthly ER 1 return; Range officers are no longer the primary check and audit officers now review compliance, with audits able to require reversal of credits and payment of interest for detected defaults.