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<h1>Form specification under Rule 9A: Form ER-5 prescribed for CENVAT Credit Rules compliance by notification.</h1> 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.
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