As  per Rule 9A(1) of the CENVAT Credit Rules, 2004, a manufacturer of final products is required to furnish an annual declaration of principal inputs and the input-final product ratio, in respect of each of the final products manufactured or to be manufactured.  As per Rule 9A(3) of the CENVAT Credit Rules, 2004, a manufacturer of final products is required to submit a monthly return, in respect of receipt and consumption of each principal inputs with reference to quantity of final products manufactured by him.  Now this annual declaration and monthly return are to be submitted electronically as spcified by CBEC in its Notification No. 22/2011 – Central Excise (N.T.), Dated 14-09-2011 .

CENVAT Credit (Fourth Amendment) Rules, 2011 – Amendment in rule 9A

Notification NO. 22/2011 –

Central Excise (N.T.), DATED 14-9-2011

In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the CENVAT Credit Rules, 2004, namely:-

Short title and commencement

1. (1) These rules may be called the CENVAT Credit (Fourth Amendment) Rules, 2011.

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(2) They shall come into force on the 1st day of October, 2011.

2. In the CENVAT Credit Rules, 2004,-

 (a)  in rule 9A, –

  (i)  in sub-rule (1), the second proviso shall be omitted;

 (ii)  in sub-rule(3), the proviso shall be omitted;

(iii)  after sub-rule (4), the following sub-rule shall be inserted, namely:-

“(5) Every assessee shall file electronically, the declaration or the return, as the case may be, specified in this rule.”

[F.No.201/10/2011-CX 6]

 (V.P.Singh)

Under Secretary to the Government of India

Note.- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) dated the 10th September,2004 vide notification No. 23/2004-Central Excise (N.T.) dated the 10th September 2004, [G.S.R.600(E), dated the 10th September,2004] and last amended by notification No. Notification No.13/2011-Central Excise (N.T.) dated 31st March, 2011.

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0 responses to “Regarding mandatory e-filing of Central Excise returns in ACES thereby amending CENVAT Credit Rules, 2004 (Fourth Amendment)”

  1. SANDEEP says:

    Required to e-file er4,er5,er6 if unit paid duty less than Rs.one crore in previous year? What is meaning of all assessees?

  2. ramesh rohilla says:

    buddy, you got everything wrong.E-filing of returns will ensure that the assessee/his representative does not have to travel to the excise office.The central excise officer will interfere/reach the factory only when such a need arises and will have to justify such a visit.In a nutshell, e-filing is boon to society at large and the factory owner(s) in particular.It needs no mention that it will save the asessees a whole lot of time and resources.Celebrate this opportunity and e-file in time. Good luck.

  3. kc singhal says:

    in this way the interference of excise person will again started under the wake of clandestine removal of raw material/ finished goods by preventing excise team

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