Inter-unit transfer of CENVAT credit: Form ER-1 amended to record credits taken and utilised under CENVAT rules. The notification amends Form E.R-1 by inserting two new entries to capture inter-unit transfer of CENVAT credit: one entry to record credit taken from inter-unit transfers and another to record credit utilised for inter-unit transfers, thereby aligning return reporting with the procedural mechanism for transferring CENVAT credit between units under the CENVAT Credit framework.