CENVAT credit reporting reforms mandate enhanced line item disclosure in excise returns and segregated duty columns for compliance. Revised Form E.R-1 and Form E.R-3 replace existing tables to require detailed, columnar disclosure of manufacture, clearance, assessable value and segregated duty components distinguishing CENVAT (Basic Excise Duty) and Other duties. CENVAT credit schedules are expanded to list sources of credit (including inputs, capital goods, imports, input services and specified inter unit transfers), specific utilizations (duty on goods, removals as such, Rule 6 payments, service tax liabilities, inter unit transfers) and closing balances. Instructions add a definition of CENVAT vs other duties, introduce Secondary and Higher Education Cess entries, clarify miscellaneous payments, and defer the effective date to the first day of January.