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    <description>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.</description>
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