[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
Notification No. 20/2011 -Central Excise (N.T.)
New Delhi, the 13
th
September, 2011
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 amendment in the
notification of the Government of India, Ministry of Finance (Department of Revenue), No.16/2011-Central Excise (N.T), dated
the 18
th
July, 2011 published in the Gazette of India, Part II, Section 3, Sub-section (i) vide number G.S.R. 541(E), dated the
18
th
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 goodsUnit of quantity
Opening
balance
Quantity manufacturedQuantity cleared
Closing
balance
Assessable Value
(Rs.)
(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
(if any)
(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)
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) 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 goodsUnit of quantity
Opening
balance
Quantity manufacturedQuantity cleared
Closing
balance
Assessable Value
(Rs.)
(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
(if any)
(7) (8) (9) (10)(11) (12) (13)
CENVAT
Other
Duties"
(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)
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
7Credit 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) 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 "1
st
day of October, 2011", the figures, letters and the words "1
st
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 18
th
July,2011 vide number G.S.R. 541 (E), dated the 18
th
July,
2011.
