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Clarification on ER-3 and SSI Exemption

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....larification on ER-3 and SSI Exemption<br> Query (Issue) Started By: - Moksh Ari Dated:- 16-10-2014 Last Reply Date:- 18-10-2014 Central Excise<br>Got 1 Reply<br>Central Excise<br>I am submitting retu....

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....rn for manufacturer (Proprietor) doing galvanizing activity who has charged excise duty on all goods received under 4(5)a challan, without avaliaing SSI exemption upto 150 lacks. His current turnover ....

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....is approximately &#x20B9; 65 lacs, however excise duty is charged on jobwork done for total billing upto &#x20B9; 48 lacs for galvanizing process chapter heading:79011200 and for balance he has manufa....

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....ctured Galvanized plant under chapter heading: 73090010, and charged excise duty accordingly. Since he has not availed benefit under SSI exemption , do i need to file ER-1 or shall i continue with ER....

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....-3. if required to continue with ER-3, then on page 2 we have to show &#39;non- tariff notification used or Clearance&#39;, then for galvanizing activity what will the said notification???. Please g....

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....uide... Rgds Moksh Reply By Rajagopalan Ranganathan: The Reply: Sir, Facility of quarterly payment of excise duty and filing of quarterly return is available to SSI for the whole financial year e....

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....ven if the assessee is paying excise duty at full rate vide Explanation 2 to 2nd proviso to rule 8 (1) and and Explanation 2 to 2nd proviso to rule 12 (1) of Central Excise Rules, 2002.<br> Discussion....

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