https://www.taxtmi.com/forum/issue?id=110580 Registered jewellers file quarterly excise returns in ER 3; for quarters where clearances fall within the small scale exemption, ER 3 must show value of goods cleared and be filed as a nil duty return with the applicable SSI exemption notification cited. ER 8 applies instead to manufacturers who opt into the separate composition arrangement and forgo Cenvat credit, not to exempted nil duty filers. en-us Wed, 29 Jun 2016 11:58:19 +0530 Thu, 23 Jan 2025 15:56:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110580 Registered jewellers file quarterly excise returns in ER 3; for quarters where clearances fall within the small scale exemption, ER 3 must show value of goods cleared and be filed as a nil duty return with the applicable SSI exemption notification cited. ER 8 applies instead to manufacturers who opt into the separate composition arrangement and forgo Cenvat credit, not to exempted nil duty filers. Discussion-Forum Central Excise Wed, 29 Jun 2016 11:58:19 +0530 https://www.taxtmi.com/forum/issue?id=110580