[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi the March 1, 2008
11,Phalgun 1929 Saka
Notification No. 15/2008-Central Excise (N.T.)
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
CENVAT Credit Rules, 2004 , the Central Board of Excise and Customs hereby makes the following 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 balanceClosing 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 utilised.-
Sl.
No
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
Tariff Act, 1975
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)";
1Opening balance
2
Credit taken on inputs
on invoices issued by
manufacturers
3
Credit taken on inputs
on invoices issued by
I
st
or II
nd
stage
dealers
4
Credit taken on
imported inputs
5
Credit taken on
capital goods on
invoices issued by
manufacturers or by I
st
or II
nd
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*
10Total 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*
17Closing balance
(iii) in the table given at serial number 9, after the last row, the following row shall be inserted namely:-
"Total"
(iv) in the instructions, after serial number 3, 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 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 balanceClosing 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)
(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
Tariff Act, 1975
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)";
1Opening balance
2
Credit taken on inputs
on invoices issued by
manufacturers
3
Credit taken on inputs
on invoices issued by
I
st
or II
nd
stage
dealers
4
Credit taken on
imported inputs
5
Credit taken on
capital goods on
invoices issued by
manufacturers or by I
st
or II
nd
stage
dealers
6
Credit taken on
imported capital
goods
7
Credit taken on input
services
8Total 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
14Closing balance
(iii) in the table given at serial number 7, after the last row, the following row shall be inserted, namely:-
"Total"
(iv) in the instructions given at the end of Form, after serial number 3, 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 instructions given at the end of Form E.R.-3, at serial number 15, after the words "number and date.", following shall
be inserted, namely:-
"Miscellaneous payment includes penalty, redemption fine, and pre-deposit".
[F.No. 201/06/08-CX-6]
(Rahul Nangare)
Under Secretary to the Government of India
Note: The principal notification was published in the Gazette of India, Part II, Section 3, sub-section (i) Extraordinary vide
notification No. 23/2006-Central Excise (N.T.), dated the 12
th
October, 2006, vide G.S.R. 630 (E), dated the 12
th
October,
2006, and last amended by notification No. 22/2007-Central Excise (N.T.), dated the 19
th
April, 2007, vide G.S.R. 301(E),
dated the 19
th
April, 2007.
