Monthly Return for hundred percent export-oriented undertakings in respect of goods manufactured, goods cleared and receipt of inputs and capital goods - 24/2008 - Central Excise - Non Tariff
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Monthly return requirements for export oriented units: standardized reporting of production, clearances, inputs, CENVAT and duty payments. Form E.R.-2 prescribes a standardized monthly return for hundred percent export oriented units to report manufacture, clearances (DTA, deemed and physical exports), receipt and consumption of duty free indigenous and imported inputs and capital goods, CENVAT credit taken and utilized, and duty payments (cash and CENVAT) with challan details; it sets valuation rules, quantity codes, reporting thresholds for major inputs, treatment of exports under bond/LOU, and detailed tables for duty computation and reconciliation.
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.
Monthly return requirements for export oriented units: standardized reporting of production, clearances, inputs, CENVAT and duty payments.
Form E.R.-2 prescribes a standardized monthly return for hundred percent export oriented units to report manufacture, clearances (DTA, deemed and physical exports), receipt and consumption of duty free indigenous and imported inputs and capital goods, CENVAT credit taken and utilized, and duty payments (cash and CENVAT) with challan details; it sets valuation rules, quantity codes, reporting thresholds for major inputs, treatment of exports under bond/LOU, and detailed tables for duty computation and reconciliation.
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