Amendment in Notification No. 26/2004 CE (NT) dated 27/9/2004 (Return of Excisable Good and Receipt of Inputs and Capital Goods EOU, E.R. 2) - 023/2007 - Central Excise - Non Tariff
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
CENVAT credit reporting revised table mandates detailed credit and utilization entries for units returning excisable goods. The notification substitutes the table at Sr. No. 6 of Form E.R-2 to require detailed reporting of CENVAT credit: opening balance; credit availed on inputs, capital goods and input services; total credit availed; credit utilized for duty on goods, credit utilized on removal of inputs or capital goods as such, credit utilized for payment of duty on services; and closing balance, with separate columns for CENVAT and associated cesses and service tax.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
CENVAT credit reporting revised table mandates detailed credit and utilization entries for units returning excisable goods.
The notification substitutes the table at Sr. No. 6 of Form E.R-2 to require detailed reporting of CENVAT credit: opening balance; credit availed on inputs, capital goods and input services; total credit availed; credit utilized for duty on goods, credit utilized on removal of inputs or capital goods as such, credit utilized for payment of duty on services; and closing balance, with separate columns for CENVAT and associated cesses and service tax.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.