CENVAT - Rule 57A Amended, New Form of Return (RT-12) Prescribed

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Central Excise Rules, 1944, - (a) in rule 57AB, in sub-rule (1), in clause (b), the following proviso shall be inserted at the end, namely:- "Provided that while paying duty in the manner specified under sub-rule (1) of rule 49 or sub-rule (1) of rule 173G, as the case may be, the CENVAT credit shall be utilised only to the extent such credit is available on the fifteenth day of a month for payment of duty relating to the first fortnight of the month, and the last day of a month for payment of duty relating to the second fortnight of the month or in case of a manufacturer availing exemption by notification based on value of clearances in a financial year, for payment of duty relating to the entire month." (b) in Appendix-I, under ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ble in the first fortnight of the month/first month of the quarter, including duty liability and payment particulars relating to the said period: A. Removals: Product Description Quantity Removed Assessable value Rate of duty (including notification no. and the relevant serial no. in the notification, if any) Total Duty payable Total duty paid PLA CENVAT Credit (1) (2) (3) (4) (5) (6A) (6B) B. Duty payment details: Date(s) of payment of duty Mode of payment CENVAT SDE AED GSI AED T&T Cess Addl. Duty Others Total duty paid (1) (2) (3) (4) (5) (6) (7) (8) (9) (10)   PLA           ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e in the third Month of the Quarter including duty liability and payment particulars relating to the said period: D. Removals: Product Description Quantity Removed Assessable value Rate of duty (including notification no. and the relevant serial no. in the notification, if any) Total Duty payable Total duty paid PLA CENVAT Credit (1) (2) (3) (4) (5) (6A) (6B) B. Duty payment details: Date(s) of payment of duty Mode of payment CENVAT SDE AED GSI AED T&T Cess Addl. Duty Others Total duty paid (1) (2) (3) (4) (5) (6) (7) (8) (9) (10)   PLA                 &n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ral Excise Rules, 1944. c) I/We certify the deposits were made in the designated bank on TR-6 Challans (copy enclosed). d) I/We have paid duty within the time specified in these rules and in case of delay, I have also deposited the interest leviable as per the rules. (Worksheet of interest calculation attached). e) Duty on the goods removed under invoices/ clearance documents bearing Sl. Nos. ..... relating to this Return, has been assessed provisionally under rule 9B. f) Duty on the goods removed under invoices/ clearance documents bearing Sl. Nos .... relating to this Return, has been paid under protest. g) During the month invoices/ clearance documents bearing Sl.No.......... to Sl.No...... have been issued. h) I/We cer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....given. Commissioner may relax the aforesaid by a general or special order. 3. Whereas the total duty payable for any product/group of products for which details are given for the fortnightly/monthly clearances, will be based upon the sum total of duty liability indicated in the invoices for the clearances effected (where duty is payable), the total duty payment will be consolidated adjustment through account current and CENVAT credit account, as may be decided by the assessee. 4. In item 4, in column (6), mention the quantities received under rules 51A, 56B, 173H, 173L, 173M etc. separately. 5. In items 5, 6 and 7 where more than one type of duty is leviable on the same product, indicate - under column 4 the rate for each type of d....