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    <title>Amendments carried out in the Central Excise Rules, 2002, and ER-1/3 returns-reg</title>
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    <description>Excise rules now require excise invoices and registration certificates to include the proprietor or Hindu Undivided Family name so the Department records the person responsible for manufacture and clearance. Existing proprietorship registrations need not be resubmitted and may be updated suo moto; partnership application forms must list all partners. ER 1 and ER 3 return formats have been revised to record opening and closing balances of manufactured and cleared goods, to add serial numbering and totals, and to separately disclose CENVAT credit utilized for rule specified payments and for other payments, facilitating scrutiny and calculation.</description>
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