Notification No. 16/2011-CE (NT) Dated 18/07/2011

Supersession of Notification No. 23/2006-CE (NT) dated 12/10/2006-G.S.R. (E)- In exercise of the powers conferred by rule 12 of the Central Excise Rules, 2002 and sub-rule (7) of rule 9 of the CENVAT Credit Rules, 2004 and in supersession of the notification of the Government of India, Ministry of Finance (Department of Revenue), number 23/2006-Central Excise    (N.T)    dated    the    12th    October,     2006,       published     vide    G.S.R.    630    (E),    dated    the    12th October, 2006, the Central Board of Excise and Customs hereby specifies the following Forms for the purposes of the said  rules, namely:- 

(A)    for monthly return for production and removal of goods and other relevant particulars and CENVAT credit, the following form shall be used, namely:-

 

Form E.R.1

 

Original/Duplicate (See Rule 12 of the  Central Excise Rules, 2002 and rule 9 (7) of CENVAT Credit Rules, 2004)

 

M    M    Y    Y    Y    Y

 

Return of excisable goods and availment of CENVAT credit for the Month Large Taxpayer Unit opted for (name of the city)*.-    _________

 

1. Registration number

 

2. Name  of the Assessee

 

3. Details of the manufacture, clearance and duty payable.-

 

CETSH NO.

Description of goods

Unit of quantity

Quantity manufactured

Quantity cleared

Assessable Value (Rs.)

(1)

(2)

(3)

(4)

(5)

(6)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Duty

Notification availed

Serial number in Notification

Rate of duty (adv)

Rate of duty (specific)

Duty payable

Provisional

assessment

number

(if any)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

CENVAT

 

 

 

 

 

 

Other Duties

 

 

 

 

 

 

 

4.   Clearance   details   of inter   unit   transfer  of intermediate  goods    without   payment   of   duty   under sub-rule (1) of rule 12BB*.-

 

Registration number of the recipient unit

Name and

address of the

recipient

premises

CETSH NO.

Description of goods sent

Unit of Quantity

Quantity cleared

(1)

(2)

(3)

(4)

(5)

(6)

 

 

 

 

 

 

 

5.   Receipt   details   of intermediate  goods   received  from   other  premises   under sub-rule  (1)   of rule 12BB*.-

 

Registration number of

sender premises

Name and

address of the

sender premises

CETSH NO.

Description of goods received

Unit of Quantity

Quantity received

(1)

(2)

(3)

(4)

(5)

(6)

 

 

 

 

 

 

 

6. Details of duty paid on excisable goods.-

 

Duty code

Credit Account (Rs)

Account Current

Challan

BSR code

Total duty paid (2+3)

 

 

(Rs.)

 

 

 

 

 

 

No.

date

 

 

(1)

(2)

(3)

(4A)

(4B)

(5)

(6)

CENVAT

 

 

 

 

 

 

 

 

 

 

 

Other Duties

 

 

 

 

 

 

 

 

 

 

 

 

7. Abstract of ACCOUNT-CURRENT (Cash payment).-

 

Summary particulars

Amount in Rs.

(1)

(2)

Opening Balance

 

Add: TR-6/ GAR-7 Challan payments made in the month (in aggregate)

 

Add*:Adjustment of the  excess duty paid during previous period under sub rule (2) of rule 12BB (in case of L T)

 

Total amount available

 

Less: Utilization towards Payment of duties on excisable goods during the month (vide. Details furnished under col. no. 3 in Sl.No. (6) of the  Return)

 

Less Utilization towards Other Payments made during the month (vide. Details furnished under Sl.No. (9) of the Return)

 

Closing  balance

 

 

8. Details of CENVAT credit taken and utilized.-

 

Details of credit

CENVAT (Rs)

AED

(TTA)

(Rs)

NCCD (Rs)

ADE

levied

under

clause

85 of

Finance

Act,

2005

(Rs)

Additional duty of customs levied under section 3 (5) of the Customs Tari ff Act, 1975

Education Cess on excisable goods (Rs)

Service Tax

(Rs)

Education Cess on taxable services

(Rs)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Opening balance

 

 

 

 

 

 

 

 

Credit taken

 

 

 

 

 

 

 

 

on inputs on invoices issued by manufacturers

 

 

 

 

 

 

 

 

Credit taken on inputs on invoices issued by I or II stage dealers

 

 

 

 

 

 

 

 

Credit taken on imported inputs

 

 

 

 

 

 

 

 

Credit taken on capital goods on invoices issued by manufacturers or by I or II stage dealers

 

 

 

 

 

 

 

 

Credit taken on imported capital goods

 

 

 

 

 

 

 

 

Credit taken on input services

 

 

 

 

 

 

 

 

Credit taken from inter-unit transfer of credit by a large taxpayer*

 

 

 

 

 

 

 

 

Credit taken under sub-rule (2) of rule 12BB of Central Excise Rules, 2002*

 

 

 

 

 

 

 

 

Total credit available

 

 

 

 

 

 

 

 

Credit utilised for payment of duty on goods

 

 

 

 

 

 

 

 

Credit utilised when inputs or capital goods are removed as such

 

 

 

 

 

 

 

 

Credit utilised for payment of tax on services

 

 

 

 

 

 

 

 

Credit utilised towards inter-unit trans fer of credit by a large taxpayer*

 

 

 

 

 

 

 

 

Closing balance

 

 

 

 

 

 

 

 

 

9. Details of other payments made.-

 

Payments

Amount paid (Rs)

Challan

BSR code

Source document.

 

Account current

Credit Account

No.

date

 

No

date

(1)

(2A)

(2B)

(3A)

(3B)

(4)

(5A)

(5B)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Arrears of duty under rule 8

 

 

 

 

 

 

 

Other arrears of duty

 

 

 

 

 

 

 

Interest payment under rule 8

 

 

 

 

 

 

 

Other interest payments

 

 

 

 

 

 

 

Misc. payments

 

 

 

 

 

 

 

 

10. Self-Assessment Memorandum.-a) I hereby declare that the information given in this return is true, correct and complete in every respect and that I am authorised to sign on behalf of the assessee.

 

b)  During the month, total Rs.                         was deposited  vide  TR6 Challans (copies enclosed) .

c)  During the month, invoices bearing S.No. ______  to ______  were issued.

d)  During the month, transfer challans under rule 12BB of the  Central   Excise Rules, 2002 bearing

 

S. No.____ to _____  , and transfer challan under rule 12A of the  CENVAT Credit Rule, 2004

bearing S. No. _____  to ______  were issued. *

 

(Name of the Assessee or Authorised signatory)

 

Place: Date:

 

*Applicable only for large taxpayers defined under  Rule 2 (ea) of the  Central Excise Rules, 2002 and  who  has opted to operate as Large  Taxpayer.

 

ACKNOWLEDGMENT

 

 

M

M

 

Y

Y

Y

Y

Return of excisable goods and availment of CENVAT credit for the month of

 

 

 

 

 

 

 

 

 

D

D

 

M

M

 

Y

Y

Y

Y

Date of Receipt

 

 

 

 

 

 

 

 

 

 

(Name and Signature of the Range Officer with Official Seal)

 

INSTRUCTIONS

 

1.           The    large    taxpayer    may    indicate    the    Large    Taxpayer    Unit    authority    viz.    Delhi,    Mumbai, Kolkata,   Bangalore  or  Chennai   under  which the  large taxpayer  has   opted.      Indicate  the  15-digit   PAN based registration number and the name as appearing in the  Registration  Certificate

 

2.          In  case  more  than  one  item   is   manufactured,   additional   row   may   be  inserted in  each  table,

wherever necessary. For giving information about the  details of production and clearance, payment of duty and  CENVAT credit availed and utilised month wise, the respective tables may be replicated.

 

3.           If   a    specific     product    attracts    more    than    one    rate    of    duty,    then    all    the    rates    should    be

mentioned separately.

 

For example: If a product is cleared at full rate of duty to the local market and at a concessional /nil rate of duty for earthquake relief, then the details for each category of clearance must be separately mentioned.

 

4           In  case  the goods   are  cleared  for  export   under Bond  or   Letter   of   undertaking,   the  details   of clearance may be mentioned separately. Under the columns (8) and (9) of table at serial number 3, the words ‘Export under Bond’ may be mentioned.

 

5.                                     In case the intermediate goods are cleared by a large taxpayer under sub rule (1) of rule 12BB, the details of such clearances may be mentioned separately. Under columns (8) and (9) of the table at serial number 3, the words ‘inter unit transfer by large taxpayer under rule 12BB (1)’ may be mentioned.   There is no need to give the  value for such inter unit transfers.

 

6.                                     Details at serial number 4 and 5 are to be provided only by a large taxpayers defined under sub-rule (ea) of rule 2 of the Central Excise Rules, 2002 who have opted to operate as large taxpayer to provide break up of the intermediate goods that are  either transferred or received.

 

7.                                     If a specified product attracts different rates of duty, within the same month, then such details should be separately mentioned.

 

For example: On the 10th of a month, the effective rate of duty leviable for the product is changed, then the details relating to production, clearance and payment of duty need to be mentioned separately for the period up to 9th  of the month and from 10th to the  end  of the month.

 

8.                                        8-digit CETSH  Number may be indicated without any decimal point.

 

9.                                        Wherever quantity codes appear, indicate  relevant abbreviations as given below.

 

Quantities

Abbreviations

Quantities

Abbreviations

Centimetre(s)

cm

Metre(s)

m

Cubic centimetre(s)

cm3

Square metre(s)

m2

Cubic metre(s)

m3

Millimetre(s)

mm

Gram(s)

g

Metric tonne

mt

Kilogram

kg

Number  of pairs

pa

Kilolitre

kl

Quintal

q

Litre(s )

l

Tonne(s)

t

Thousand in  number

Tu

Number

u

 

10.                 Where the  duty is specific and is charged based on specified unit quantity, the same quantity code must be used for showing clearance  figures.

 

11.                 In column (6) of Table at serial number 3, the assessable  value means,

(a)    where goods attract advalorem rate of duty, the  value under section 4 of Central Excise Act,
1944 (1 of 1944);

(b)          where goods are covered under section 4A of the Act, the assessable  value as worked out under MRP after allowing deductions as provided under section 4A of the Act;

(c)          in case of    goods for which the tariff value is fixed,     such tariff value;

(d)          in case of specific rated goods, the aggregated invoice  value of the goods excluding  all taxes;

(e)          in case of combination of advalorem   and specific duties, the transaction  value under section 4 of the Act;

(f)     in case of exports under Bond, the ARE-1/ARE-2/invoice  value.

 

Th e abbreviations and expressions used to denote a particular type of duty are as below:

 

CENVAT-      Duty   of Excise  leviable as   per  First   Schedule to Central   Excise Tariff Act,   1985  (5  of

1986).

 

SED-     Special   Excise  Duty   leviable  as   per  Second  Schedule  to  Central   Excise  Tariff Act,   1985  (5   of

1986).

 

NCCD-     National Calamity Contingent Duty leviable under section  136  of the Finance Act, 2001(as

amended).

 

AED (TTA)- Additional Duty of Excise leviable under Additional Duties of Excise (Textile and  Textile Articles) Act, 1978 (40 of 1978).

 

SAED-     Special Additional Excise Duty leviable  under section 147 of the Finance Act, 2002.

 

ADE- Additional duty of Excise on Motor Spirit and  High Speed Diesel leviable  under section 111 of the Finance (No. 2) Act, 1998 and section 133 of the Finance Act, 1999  respectively.

 

ADE on specified products-    ADE on specified  products as levied under  Clause 85 of the Finance Bill, 2005.

 

Education  Cess on excisable goods- Education Cess on excisable goods leviable under section 91 read with section 93 of Finance (No. 2) Act, 2004 (23 of 2004).

 

Service  Tax-    Service tax leviable under section 66 of the Finance Act, 1994 (32 of 1994). Cess- Cess leviable under different Cess enactments.

 

12.       In   Tables   at   s erial   numbers   3   and   6 the  ‘Other   duties’   paid/payable,   as   applicable,   may   be mentioned as per the  following sequence.

 

SED

 

 

 

 

 

NCCD

 

 

 

 

 

AED (TTA)

 

 

 

 

 

SAED

 

 

 

 

 

ADE

 

 

 

 

 

ADE   on   specified   products   levied      under clause 85 of Finance Act, 2005

de r

 

 

 

 

EDUCATION         CESS          ON         EXCISABLE GOODS

LE

 

 

 

 

CESS

 

 

 

 

 

 

13.       In column (10) in  Table  at serial   number 3, indicate the  effective rates of duty. Columns which are not applicable, may be left blank.

 

14.        Goods cleared under compounded levy scheme, indicate the aggregate duty payable in column (12) of Table at serial number 3 as per the compounded levy scheme. The columns not applicable may be kept blank.

 

15.              In case the goods are assessed provisionally, the details may be given separately in Table at serial number 3. In column (13) of Table at serial number 3, specify the Unique Identification number mentioned in the order  for Provisional Assessment.

 

16.              The details of the challans for duty payment should be mentioned in Table at Sr.No. 6. In Table at S.No.9, separate challans should be used for pre-deposit of duty for the purpose of appellate remedy, for  paying  dues   for  approaching Settlement Commission and   for other payments.

 

17.        In column (5) of Table at serial number 9, specify the Order-in-Original number and date relating to the payment of arrears of duty and of interest, the period for which the said interest has been paid. For other miscellaneous payments, mention the source document number and date.

 

18.       In  the   Tables    at   serial   numbers   6   and  9,   the  BSR   codes   of   the  Bank   branch  should   be indicated  when the instructions to this effect are issued.

 

19.        Additional information required to be given only by a large taxpayer defined under sub-rule (ea) of rule 2 of the Central Excise Rules 2002, who has opted to operate as large taxpayer has been indicated  with an asterix*

 

(B)       for quarterly return  for production and removal of goods and other  relevant particulars and CENVAT credit, by an assessee eligible to avail of the exemption under a notification based on the value of clearances in a financial year, the following form shall be used, namely:-

 

Form E.R.-3

 

Original/Duplicate [See rule 12 of the Central Excise Rules, 2002 and  rule 9 (7) of the  CENVAT Credit   Rules, 2004]

 

Quarter               Y    Y    Y Y

 

Return   of   excisable   goods   and   availment   of   CENVAT credit   for   the month    of   April   to    June,    July   to   September,   October   to   December, January to March.

 

 

 

 

 

 

1. Registration number              .-

2. Name  of the Assessee            .-

3. Details of the manufacture, clearance and duty payable.-

 

CETSH NO.

Description of goods

Unit of quantity

Quantity manufactured

Quantity cleared

Assessable Value (Rs.)

(1)

(2)

(3)

(4)

(5)

(6)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Duty

Notification availed

Serial number in Notification

Rate of duty (adv)

Rate of duty (specific)

Duty payable

Provisional

assessment

number

(if any)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

CENVAT

 

 

 

 

 

 

Other Duties

 

 

 

 

 

 

 

4. Details of duty paid on excisable goods:

 

Duty code

Credit

Account

(Rs.)

Account

Current

(Rs.)

Challan

BSR Code

Total duty

paid (Rs.)

(2+3)

 

 

 

No.

date

 

 

(1)

(2)

(3)

(4A)

(4B)

(5)

(6)

CENVAT

 

 

 

 

 

 

 

 

 

 

 

Other Duties

 

 

 

 

 

 

 

 

 

 

 

 

5. Abstract of ACCOUNT-CURRENT (Cash payment).-

 

Summary particulars

Amount in Rs.

(1)

(2)

Opening Balance

 

Add:   TR-6/ GAR-7  Challan  payments made in the quarter  (in aggregate)

 

Total amount available

 

Less:    Utilization    towards     Payment    of    duties     on     excisable goods   during the   quarter   (vide.   Details   furnished   under  col. no.3 in Sl. No. (4) of the Return)

 

Less    Utilization    towards    Other    Payments    made    during    the quarter    (vide.     Details     furnished     under     Sl.    No.    (7)    of    the Return)

 

Closing  balance

 

 

6.  Details of CENVAT credit taken and utilized.-

 

Details of

CENVAT

AED

NCCD

ADE

Additional

Education

Service

Education

credit

 

 

 

levied

duty of

Cess on

Tax

Cess on

 

(Rs)

 

(Rs)

under

customs

excisable

 

taxable

 

 

(TTA) (Rs)

 

clause 85 of Finance Act, 2005

(Rs)

levied under section 3 (5) of the Customs Tari ff Act, 1975

goods (Rs)

(Rs)

services (Rs)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Opening balance

 

 

 

 

 

 

 

 

Credit taken on inputs on invoices issued by manufacturers

 

 

 

 

 

 

 

 

Credit taken on inputs on invoices issued by I or II stage dealers

 

 

 

 

 

 

 

 

Credit taken on imported inputs

 

 

 

 

 

 

 

 

Credit taken on capital goods on invoices issued by manufacturers or by I or II stage dealers

 

 

 

 

 

 

 

 

Credit taken on imported capital goods

 

 

 

 

 

 

 

 

Credit taken on input services

 

 

 

 

 

 

 

 

Total credit available

 

 

 

 

 

 

 

 

Credit utilised for payment of duty on goods

 

 

 

 

 

 

 

 

Credit utilised when inputs or capital goods are removed as such

 

 

 

 

 

 

 

 

Credit utilised for payment of tax on services

 

 

 

 

 

 

 

 

Closing balance

 

 

 

 

 

 

 

 

 

7. Details of other payments made:

 

Payments

Amount Paid  (Rs.)

Challan

BSR Code

Source document.

 

Account current

Credit account

No.

Date

 

No

date

(1)

(2A)

(2B)

(3A)

(3B)

(4)

(5A)

(5B)

Arrears of duty under rule 8

 

 

 

 

 

 

 

 

 

 

 

 

Other arrears of duty

 

 

 

 

 

 

 

 

 

 

 

 

Interest payment under rule 8

 

 

 

 

 

 

 

 

 

 

 

 

Other

interest

payments

 

 

 

 

 

 

 

 

 

 

 

 

Misc. Payments

 

 

 

 

 

 

 

 

 

 

 

 

 

8. Self- assessment memorandum:

a)                  I hereby declare that the information given in this Return is true, co rrect and complete in every respect and that I am authorised to sign on behalf of the assessee.

 

b)                  During     the     quarter,     total     Rs.     ________________      was     deposited     vide     TR     6

Challans (copies enclosed).

 

c)    During    the    quarter,    invoices    bearing    S.    No. ________     to        S.    No.    ____     were

issued.

 

Date: Place:

 

Name and signature of Assessee or Authorised Signatory

 

ACKNOWLEDGEMENT

 

Quarter           Y     Y

Y    Y

 

Return   of   excisable   goods   and   availment   of   CENVAT credit   for   the month    of   April   to    June,    July   to   September,   October   to   December, January to March.

 

 

 

 

 

 

M           Y         Y         Y         Y

 

(a)    where  goods attract ad  valorem rate of duty, the  value under section 4 of Central Excise Act,

1944    (1 of 1944);

 

(b)    where  goods are covered under section  4A of the Act, the assessable value as worked out

under MRP after allowing deductions as provided under section 4A of the Act;

 

(c)            in case of goods for which the tariff value is fixed, such tariff value;

 

(d)            in case of specific rated goods, the aggregated invoice value of the goods excluding all taxes;

 

(e)              in case of combination of advalorem and specific duties, the transaction  value under section 4 of the Act;

 

(f)                in case of exports under Bond, the ARE-1/ARE-2/invoice  value.

 

The abbreviations and expressions used to denote a particular type of duty are as below:

 

CENVAT- Duty of Excise leviable  as per First Schedule to Central Excise Tariff Act, 1985 (5  of 1986).

 

SED- Special Excise Duty leviable as per Second Schedule to  Central Excise Tariff Act, 1985 (5 of 1986).

 

NCCD- National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001(as amended).

 

AED (TTA)- Additional Duty of Excise leviable under Additional Duties of Excise (Textile  and Textile Articles) Act, 1978 (40 of 1978).

 

SAED- Special Additional Excise Duty leviable under section  147 of the Finance Act, 2002.

 

ADE- Additional duty of Excise on Motor Spirit and  High Speed Diesel leviable  under section 111 of the Financ e (No. 2) Act, 1998 and section 133 of the Finance Act, 1999 respectively.

 

ADE on specified products- ADE on specified products as levied under Clause 85 of the Finance Bill, 2005.

 

Education  Cess on excisable goods-Education Cess on excisable goods leviable under section 91 read with section 93 of Finance (No. 2) Act, 2004 (23 of 2004).

 

Service  Tax-    Service tax leviable under section 66 of the Finance Act, 1994 (32 of 1994).

 

Cess-    Cess leviable under different Cess enactments.

 

10.    In  Tables   at   serial   numbers   3  and  4 the  ‘Other   duties’   paid/payable,   as   applicable,   may   be mentioned as per the  following sequence.

 

SED

 

 

 

 

 

NCCD

 

 

 

 

 

 

AED(TTA)

 

 

 

 

 

SAED

 

 

 

 

 

ADE

 

 

 

 

 

ADE on specified products levied under clause  85 of Finance Bill, 2005

 

 

 

 

 

EDUCATION CESS ON EXCISABLE GOODS

 

 

 

 

 

CESS

 

 

 

 

 

 

11.    In column (10) in  Table at serial number 3, indicate the effective rates of duty. Columns which are not applicable, may be left blank.

 

12.     In case the goods are assessed  provisionally, the details may be given separately in  Table at serial number 3. In column (13)  of Table at serial number 3, specify the Unique Identification number mentioned in the order  for Provisional Assessment.

 

13.        The details of the challans for duty payment should  be mentioned in  Ta ble at Sr. No. 4. In Table at S.No.7, separate challans should be used for pre-deposit of duty for the purpose of appellate remedy, for paying dues for approaching Settlement Commission and for other payments.

 

14.        In column (5) of Table at serial number  7, specify the Order-in-Original number and date relating to the payment of arrears of duty and of interest, the period  for which the said interest has been paid. For other miscellaneous payments, mention the source document number and date.

 

15.     In the Tables at serial numbers 4 and 7, the BSR codes of the Bank branch should be indicated  when the instructions to this effect are issued.

 

(C)     This Notification shall come into effect from the 1st day of October, 2011.

 

 

F.No. 201/06/2010-CX.6

 

 (V.P. Singh)

Under Secretary to the Government of India