Amends from ER-1 and ER-3 Central Excise Returns
X X X X Extracts X X X X
X X X X Extracts X X X X
....g further amendments in the notification of the Ministry of Finance (Department of Revenue), No.23/2006-Central Excise (N.T) dated the 12^th October, 2006 published in the Gazette of India vide G.S.R. 630(E) of the same date, with effect from the first day of April, 2008, namely: - In the said notification,- (I) in Form E.R-1,- (i) in the table given at serial number 3, after columns (3) and (5), the following columns (3A) and (5A) shall respectively be inserted, namely:- "Opening balance Closing balance (3A) (5A)" ; (ii) for the table given at serial number 8, the following table shall be substituted, namely:- "8. Details of CENVAT credit taken and utilis....
X X X X Extracts X X X X
X X X X Extracts X X X X
....; 7 Credit taken on input services 8 Credit taken from inter-unit transfer of credit by a large taxpayer* 9 Credit taken under sub-rule(2) of rule 12BB of Central Excise Rules, 2002* 10 Total credit available 11 Credit utilised fo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....D, SED, NCCD, Cesses, etc." ; (v) in the instructions, given at the end of Form, at serial number 17, after the words "number and date.", following shall be inserted, namely:- "Miscellaneous payment includes penalty, redemption fine, and pre-deposit"; (II) In Form E.R-3,- (i) in the table given at serial number 3, after columns (3) and (5), the following columns (3A) and (5A)shall respectively be inserted, namely:- "Opening balance Closing balance (3A) (5A)"; (ii) for the table given at Serial number 6, the following table shall be substituted, namely:- "6. Details of CENVAT credit taken and utilised.- Sl. No Details of credit CENVAT (Rs) AED (TTA) (....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Credit taken on input services 8 Total credit available 9 Credit utilised for payment of duty on goods 10 Credit utilised when inputs or capital goods are removed as such 11 Credit utilised for payment of amount in terms of Rule 6 of CENVAT Credit Rules, 2004. ....
TaxTMI