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    <title>ER IV - points clarification</title>
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    <description>ER IV requires reporting the total invoice value (excluding taxes) of inputs, packing materials and components used in manufacture on which CENVAT credit has been availed, and separately the total invoice value of such items on which CENVAT credit has not been availed (for example items used exclusively for exempted goods or otherwise non creditable). Classification should follow whether credit was actually taken, and stores, spares and capital goods must be included in the appropriate category based on credit availed.</description>
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      <description>ER IV requires reporting the total invoice value (excluding taxes) of inputs, packing materials and components used in manufacture on which CENVAT credit has been availed, and separately the total invoice value of such items on which CENVAT credit has not been availed (for example items used exclusively for exempted goods or otherwise non creditable). Classification should follow whether credit was actually taken, and stores, spares and capital goods must be included in the appropriate category based on credit availed.</description>
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      <law>Central Excise</law>
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