https://www.taxtmi.com/forum/issue?id=105960 Where an assessee is eligible for SSI, the eligibility explanation and administrative guidance allow filing ER-3 with quarterly duty payment and claiming 100% cenvat credit on capital goods; however, if the assessee elects not to avail the SSI exemption and pays duty at normal rates, the common and administratively accepted practice is to file ER-1 (the non SSI return) through the electronic return system. en-us Wed, 07 Aug 2013 00:05:26 +0530 Thu, 23 Jan 2025 15:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105960 Where an assessee is eligible for SSI, the eligibility explanation and administrative guidance allow filing ER-3 with quarterly duty payment and claiming 100% cenvat credit on capital goods; however, if the assessee elects not to avail the SSI exemption and pays duty at normal rates, the common and administratively accepted practice is to file ER-1 (the non SSI return) through the electronic return system. Discussion-Forum Central Excise Wed, 07 Aug 2013 00:05:26 +0530 https://www.taxtmi.com/forum/issue?id=105960