https://www.taxtmi.com/forum/issue?id=4106 Units with previous-year turnover below the prescribed ceiling may claim the SSI exemption and file quarterly ER-3 returns; other units file monthly ER-1 returns. An eligible manufacturer may either avail the exemption up to the exemption limit and claim Cenvat credit only after crossing it, or elect to pay normal duty and claim Cenvat credit for the year; that election, once made, is irrevocable for the financial year. Quarterly filing relief excludes manufacture of goods under another's brand except where only part of production is so branded. en-us Mon, 30 Apr 2012 12:42:34 +0530 Thu, 23 Jan 2025 15:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4106 Units with previous-year turnover below the prescribed ceiling may claim the SSI exemption and file quarterly ER-3 returns; other units file monthly ER-1 returns. An eligible manufacturer may either avail the exemption up to the exemption limit and claim Cenvat credit only after crossing it, or elect to pay normal duty and claim Cenvat credit for the year; that election, once made, is irrevocable for the financial year. Quarterly filing relief excludes manufacture of goods under another's brand except where only part of production is so branded. Discussion-Forum Central Excise Mon, 30 Apr 2012 12:42:34 +0530 https://www.taxtmi.com/forum/issue?id=4106