https://www.taxtmi.com/forum/issue?id=110739 Whether to file ER 1 or ER 3 depends on SSI status and duty paying treatment: units within the prescribed SSI limit must file ER 3 quarterly for excisable goods and CENVAT availment; by contrast, units paying duty from the first rupee while availing CENVAT are treated as duty paying units and should file ER 1. en-us Tue, 02 Aug 2016 19:59:44 +0530 Thu, 23 Jan 2025 15:56:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110739 Whether to file ER 1 or ER 3 depends on SSI status and duty paying treatment: units within the prescribed SSI limit must file ER 3 quarterly for excisable goods and CENVAT availment; by contrast, units paying duty from the first rupee while availing CENVAT are treated as duty paying units and should file ER 1. Discussion-Forum Central Excise Tue, 02 Aug 2016 19:59:44 +0530 https://www.taxtmi.com/forum/issue?id=110739