https://www.taxtmi.com/article/detailed?id=704 Amendments revise excise duty payment and quarterly return filing for assessees eligible for value-based exemptions, clarify eligibility by reference to aggregate clearances, remove invoice folio authentication, and permit quarterly returns. CENVAT changes clarify payment on removal of inputs/capital goods, introduce straight-line reduction rates for used capital goods removals, allow full credit on capital goods for eligible assessees, permit transfer of jigs/fixtures/moulds/dies to manufacturers or job workers, and substitute confiscation and penalty provisions including enhanced penalties for fraudulent or willful misuse. en-us Fri, 05 Mar 2010 00:00:00 +0530 Fri, 05 Mar 2010 23:34:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=704 Amendments revise excise duty payment and quarterly return filing for assessees eligible for value-based exemptions, clarify eligibility by reference to aggregate clearances, remove invoice folio authentication, and permit quarterly returns. CENVAT changes clarify payment on removal of inputs/capital goods, introduce straight-line reduction rates for used capital goods removals, allow full credit on capital goods for eligible assessees, permit transfer of jigs/fixtures/moulds/dies to manufacturers or job workers, and substitute confiscation and penalty provisions including enhanced penalties for fraudulent or willful misuse. Articles Central Excise Fri, 05 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=704