Form specification under Rule 9A: Form ER-5 prescribed for CENVAT Credit Rules compliance by notification. The Central Board of Excise and Customs, exercising the power conferred by the relevant sub rule of the CENVAT Credit Rules, 2004, prescribes Form ER-5 as the standardized form to be used for purposes of administering CENVAT credit, thereby establishing an administrative compliance requirement under the central excise non tariff framework.