CENVAT credit reporting changes: revised ER forms require opening/closing balances, detailed credit sources and utilisation categories. Amends Forms E.R.-1 and E.R.-3 to add opening and closing balance columns and to replace existing CENVAT credit tables with expanded tables enumerating sources of credit (inputs, imported inputs, capital goods, input services, inter unit transfers and specified special credits), categories of credit utilisation (duty on goods, removals as such, Rule 6 payments, inter unit transfers, service tax payments and other payments) and closing balance/total rows; instructions clarify that 'CENVAT' denotes Basic Excise Duty, 'Other duties' includes AED, SED, NCCD and cesses, and that miscellaneous payments include penalty, redemption fine and pre deposit.