Cenvat credit forms prescribed: mandating ER 1 and ER 3 for monthly returns and credit reporting under Central Excise rules. The Board prescribes specified forms for reporting production, removal of goods and CENVAT credit particulars: Form ER 1 as the monthly return for production and removal and associated CENVAT credit information and Form ER 3 as the complementary prescribed form; this specification supersedes the earlier notification and establishes the forms as the mandated reporting mechanism under the Central Excise Rules and CENVAT Credit Rules.
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Provisions expressly mentioned in the judgment/order text.
Cenvat credit forms prescribed: mandating ER 1 and ER 3 for monthly returns and credit reporting under Central Excise rules.
The Board prescribes specified forms for reporting production, removal of goods and CENVAT credit particulars: Form ER 1 as the monthly return for production and removal and associated CENVAT credit information and Form ER 3 as the complementary prescribed form; this specification supersedes the earlier notification and establishes the forms as the mandated reporting mechanism under the Central Excise Rules and CENVAT Credit Rules.
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