Vide Notification No. 16/2011 Central Excise dated 18.07.2011, CBEC had notified new ER-1 and ER-3 Forms. In which it forgotten to mention, Secondary and Higher Education Cess. Now this is made good and Secondary and Higher Education Cess is included in the forms. In ER-1, in the previous form, in Sl. No. 3, in Details of manufacture, clearance and duty payable, there were no columns for ‘opening balance’ or ‘closing balance’. Now these are included. In Sl. No. 9 – Details of other payments, a row for “TOTAL” is now included.
Notification No. 20/2011 -Central Excise (N.T.),
Dated : September 13, 2011
In exercise of the powers conferred by rule 12 of the Central Excise Rules, 2002 and sub-rule (7) of rule 9 of CENVAT Credit Rules, 2004, the Central Board of Excise and Customs hereby makes the following amendment in the notification of the Government of India, Ministry of Finance (Department of Revenue), No.16/2011-Central Excise (N.T), dated the 18th July, 2011 published in the Gazette of India, Part II, Section 3, Sub-section (i) vide number G.S.R. 541(E), dated the 18th July, 2011, namely: –
In the said notification,-
(I) in Form E.R-1,-
(i) for the table given at serial number 3 and the entries relating thereto, the following serial number and the table shall be substituted, namely :-
“3. Details of the manufacture, clearance and duty payable.-
|
CETSH NO. |
Description of goods | Unit of quantity | Opening balance | Quantity manufactured | Quantity cleared | Closing balance |
Assessable Value |
|||||||
|
(1) |
(2) | (3) | (3A) | (4) | (5) | (5A) |
(6) |
|||||||
| Duty | Notification availed | Serial number in Notification | Rate of duty (adv) |
Rate of duty (specific) | Duty payable |
Provisional assessment number |
| (7) | (8) | (9) | (10) | (11) | (12) | (13) |
| CENVAT | ||||||
| Other |
Duties”
(ii) for the table given at serial number 8 and the entries relating thereto, the following serial number and the table shall be substituted, namely:-
“8. Details of CENVAT credit taken and utilised.-
| Sl. No | Details of credit | CENVAT (Rs) | AED (TTA) (Rs) | NCCD (Rs) | ADE levied under section 85 of Finance Act, 2005 (Rs) | Additional duty of customs levied under section 3 (5) of the Customs Tariff Act, 1975 (Rs) | Education Cess on excisable goods (Rs) | Secondary and Higher Education Cess on Excisable goods (Rs) | Service Tax (Rs) | Education Cess on taxable services (Rs) | Secondary and Higher Education Cess on Taxable services (Rs) |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | |
| 1 | Opening balance | ||||||||||
| 2 | Credit taken on inputs on invoices issued by manufacturers | ||||||||||
| 3 | Credit taken on inputs on invoices issued by Ist or IInd stage dealers | ||||||||||
| 4 | Credit taken on imported inputs | ||||||||||
| 5 | Credit taken on capital goods on invoices issued by manufacturers or by Ist or IInd stage dealers | ||||||||||
| 6 | Credit taken on imported capital goods | ||||||||||
| 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 for payment of duty on goods | ||||||||||
| 12 | Credit utilised when inputs or capital goods are removed as such | ||||||||||
| 13 | Credit utilised for payment of amount in terms of Rule 6 of CENVAT Credit Rules, 2004. | ||||||||||
| 14 | Credit utilised for other payment | ||||||||||
| 15 | Credit utilised for payment of tax on services | ||||||||||
| 16 | Credit utilised towards inter-unit transfer of credit by a large taxpayer* | ||||||||||
| 17 | Closing balance” |
(iii) in the table given at serial number 9, after the last row, the following row shall be inserted, namely:-
| “Total”; |
(iv) after instruction number 3 and the entries relating thereto, the following instruction shall be inserted, namely:-
“3A. The term ‘CENVAT’ used at serial numbers 3,6 and 8 refer to the Basic Excise Duty and the term ‘Other duties’ refers duties including AED, SED, NCCD, Cesses, etc.” ;
(v) in instruction number 11, in item (f), after the entry relating to “Cess” , the following entry shall be inserted, namely;-
“Secondary & Higher Education Cess on Excisable goods- Secondary and Higher Education Cess on Excisable goods leviable under section 136 read with section 138 of the Finance Act, 2007”;
(vi) in the instruction number 12, after the item “Cess”, the following item shall be inserted, namely;-
| “Secondary and Higher Education Cess on Excisable goods”; |
(vii) in the instruction number 17, after the words “source document number and date.”, the words, “Miscellaneous payment includes penalty, redemption fine, and pre-deposit” shall be inserted.
(II) In Form E.R-3,-
(i) for the table given at serial number 3 and the entries relating thereto, the following serial number and the table shall be substituted, namely :-
“3. Details of the manufacture, clearance and duty payable.-
|
CETSH NO. |
Description of goods | Unit of quantity | Opening balance | Quantity manufactured | Quantity cleared | Closing balance |
Assessable Value |
|||||||
|
(1) |
(2) | (3) | (3A) | (4) | (5) | (5A) |
(6) |
|||||||
| Duty | Notification availed | Serial number in Notification | Rate of duty (adv) |
Rate of duty (specific) | Duty payable |
Provisional assessment number |
| (7) | (8) | (9) | (10) | (11) | (12) | (13) |
| CENVAT | ||||||
| OtherDuties” |
(ii) for the table given at serial number 6 and the entries relating thereto, the following serial number and the table shall be substituted, namely:-
“6. Details of CENVAT credit taken and utilised.-
| Sl. No | Details of credit | CENVAT (Rs) | AED (TTA) (Rs) | NCCD (Rs) | ADE levied under section 85 of Finance Act, 2005 (Rs) | Additional duty of customs levied under section 3 (5) of the Customs Tariff
Act, 1975(Rs) |
Education Cess on excisable goods (Rs) | Secondary and Higher Education Cess on Excisable goods (Rs) | Service Tax (Rs) | Education Cess on taxable services (Rs) | Secondary and Higher Education Cess on Taxable services (Rs) |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | |
| 1 | Opening balance | ||||||||||
| 2 | Credit taken on inputs on invoices issued by manufacturers | ||||||||||
| 3 | Credit taken on inputs on invoices issued by Ist or IInd stage dealers | ||||||||||
| 4 | Credit taken on imported inputs | ||||||||||
| 5 | Credit taken on capital goods on invoices issued by manufacturers or by Ist or IInd stage dealers | ||||||||||
| 6 | Credit taken on imported capital goods | ||||||||||
| 7 | 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. | ||||||||||
| 12 | Credit utilised for other payments | ||||||||||
| 13 | Credit utilised for payment of tax on services | ||||||||||
| 14 | Closing balance” |
(iii) in the table given at serial number 7, after the last row, the following row shall be inserted, namely:-
| “Total”; |
(iv) after the instruction number 3 and the entries relating thereto, the following instruction shall be inserted, namely:-
“3A. The term ‘CENVAT’ used at serial numbers 3, 4 and 6 refer to the Basic Excise Duty and the term ‘Other duties’ refers duties including AED, SED, NCCD, Cesses etc.”;
(v) in the instruction number 9, in item (f), after the entry relating to “Cess”, the following entry shall be inserted, namely;-
“Secondary and Higher Education Cess on Excisable goods- Secondary and Higher Education Cess on Excisable goods leviable under section 136 read with section 138 of the Finance Act, 2007”;
(vi) in the instruction number 10, after the item “Cess” , the following item shall be inserted, namely;-
| “Secondary and Higher Education Cess on Excisable goods”; |
(vii) in the instruction number 14, after the words “source document number and date.” the words “Miscellaneous payment includes penalty, redemption fine, and pre-deposit” shall be inserted.
(III) for the figures, letters and the words “1st day of October, 2011”, the figures, letters and the words “1st day of January, 2012” shall be substituted.
F.No. 201/06/2010-CX-6
(V.P.Singh)
Under Secretary to the Government of India
Note – The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide notification No. 16/2011-Central Excise (N.T.), dated the 18th July,2011 vide number G.S.R. 541 (E), dated the 18th July, 2011.
