CENVAT credit reporting updated: ER 1 and ER 3 amended to include new cess and additional duty columns for accounting accuracy. Substitution of tables in Form E.R 1 and Form E.R 3 to expand CENVAT credit reporting: detailed line items for opening balance, various categories of credit taken (including imported inputs, capital goods and input services), inter unit transfers and specific rule based credits; total available credit; specified utilizations; closing balance; and explicit columns and instruction entries adding Education Cess, Secondary and Higher Education Cess, Service Tax and related cess and additional duty columns for accurate reporting.