16th May. 2005
Notification No 26/2005-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, and in super session of the notification of the Government of India, Ministry of Finance
(Department of Revenue), No.25/2004-Central Excise (N.T.), dated the 27
th
September, 2004 published vide G.S.R.643 (E),
dated the 27
th
September, 2004, 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 of
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 No. in
Notification
Rate of dutyDuty payable (Rs.)Provisional assessment number (if any)
(7) (8) (9) (10) (11) (12)
CENVAT
Other
Duties
4. Details of duty paid on excisable goods:
Duty codeCredit Account (Rs.)Account Current (Rs.)ChallanBSR Code
Total duty paid (Rs.)
(2+3)
No. date
(1) (2) (3) (4A)(4B) (5) (6)
CENVAT
Other Duties
5. Details of CENVAT credit availed and utilized:
Details of Credit
CEN
VAT
(Rs.)
AED
(TTA)
(Rs.)
NCCD
(Rs.)
ADE levied under clause
85 of Finance Bill, 2005
(Rs.)
Education Cess on
excisable goods
(Rs.)
Service
Tax
(Rs.)
Education Cess
on taxable
services (Rs.)
(1) (2)(3)(4) (5) (6) (7) (8)
Opening balance
Credit availed on inputs on
invoices issued by
manufacturers
Credit availed on inputs on
invoices issued by I or II stage
dealers
Credit availed on capital goods
Credit availed on input services
Total credit availed
Credit utilized for payment of
duty on goods
Credit utilized when inputs or
capital goods are removed as
such
Credit utilized for payment of
duty on services
Closing balance
6. Details of other payments made:
Payments
Amount Paid (Rs.) Challan
BSR CodeSource document No. & date
Account currentCredit accountNo.Date
(1) (2A) (2B)(3A)(3B)(4) (5)
Arrears of duty under rule 8
Other arrears of duty
Interest payment under rule 8
Other interest payments
Misc. Payments
7. 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 TR 6 Challans (copies enclosed).
c) During the month, invoices bearing S.No._______ to S.No. _______ were issued.
Date:
Place: Name and signature of Assessee or
Authorised Signatory
ACKNOWLEDGEMENT
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. 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, 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. If a specified product attracts different rates of duty, within the same month, then such details should be separately
mentioned.
For example: On the 10
th
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 9
th
of the month and from 10
th
to the end of the month.
6. 8-digit CETSH Number may be indicated without any decimal point.
7. Wherever quantity codes appear, indicate relevant abbreviations as given below.
QuantitiesAbbreviationsQuantitiesAbbreviations
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
8. Where the duty is specific and is charged based on specified unit quantity, the same quantity code must be used for
showing clearance figures.
9. 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.
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).
AED (GSI)- Additional Duty of Excise leviable under Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58
of 1957).
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.
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
AED(GSI)
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. Goods cleared under compounded levy scheme, indicate the aggregate duty payable in column (11) of Table at serial
number 3 as per the compounded levy scheme. The columns not applicable may be kept blank.
13. In case the goods are assessed provisionally, the details may be given separately in Table at serial number 3. In column
(12) of Table at serial number 3, specify the Unique Identification number mentioned in the order for Provisional Assessment.
14. The details of the challans for duty payment should be mentioned in Table at Sr.No. 4. In Table at S.No.6, 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.
15. In column (4) of Table at serial number 6, 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.
16. In the Tables at serial numbers 4 and 6, the BSR codes of the Bank branch should be indicated when the instructions to
this effect are issued.
Form E.R.-3
Original/Duplicate
[See rule 12 of the Central Excise Rules, 2002 and rule 9 (7) of CENVAT Credit Rules, 2004]
[To be submitted by the assessees falling under proviso to rule 12 of the Central Excise Rules, 2002]
M M Y Y Y Y
Return of excisable goods and availment of CENVAT credit for the month of
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 No. in
Notification
Rate of dutyDuty payable (Rs.)Provisional assessment number (if any)
(7) (8) (9) (10) (11) (12)
CENVAT
Other
Duties
4. Details of duty paid on excisable goods:
Duty codeCredit Account (Rs.)Account Current (Rs.)ChallanBSR Code
Total duty paid (Rs.)
(2+3)
No. date
(1) (2) (3) (4A)(4B) (5) (6)
CENVAT
Other Duties
5. Details of CENVAT credit availed and utilized:
Details of Credit
CEN
VAT
(Rs.)
AED
(TTA)
(Rs.)
NCCD
(Rs.)
ADE levied under clause
85 of Finance Bill, 2005
(Rs.)
Education Cess on
excisable goods
(Rs.)
Service
Tax
(Rs.)
Education Cess
on taxable
services (Rs.)
(1) (2)(3)(4) (5) (6) (7) (8)
Opening balance
Credit availed on inputs on
invoices issued by
manufacturers
Credit availed on inputs on
invoices issued by I or II stage
dealers
Credit availed on capital goods
Credit availed on input services
Total credit availed
Credit utilized for payment of
duty on goods
Credit utilized when inputs or
capital goods are removed as
such
Credit utilized for payment of
duty on services
Closing balance
6. Details of other payments made:
Payments
Amount Paid (Rs.) Challan
BSR CodeSource document No. & date
Account currentCredit accountNo.Date
(1) (2A) (2B)(3A)(3B)(4) (5)
Arrears of duty under rule 8
Other arrears of duty
Interest payment under rule 8
Other interest payments
Misc. Payments
7. 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 TR 6 Challans (copies enclosed).
c) During the month, invoices bearing S.No._______ to S.No. _______ were issued.
Date:
Place: Name and signature of Assessee or
Authorised Signatory
ACKNOWLEDGEMENT
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
2. 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, 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. If a specified product attracts different rates of duty, within the same month, then such details should be separately
mentioned.
For example: On the 10
th
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 9
th
of the month and from 10
th
to the end of the month.
6. 8-digit CETSH Number may be indicated without any decimal point.
7. Wherever quantity codes appear, indicate relevant abbreviations as given below.
QuantitiesAbbreviationsQuantitiesAbbreviations
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
8. Where the duty is specific and is charged based on specified unit quantity, the same quantity code must be used for
showing clearance figures.
9. In column (6) of Table at serial number 3, the assessable value means,
(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).
AED (GSI)- Additional Duty of Excise leviable under Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58
of 1957).
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.
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
AED(GSI)
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. Goods cleared under compounded levy scheme, indicate the aggregate duty payable in column (11) of Table at serial
number 3 as per the compounded levy scheme. The columns not applicable may be kept blank.
13. In case the goods are assessed provisionally, the details may be given separately in Table at serial number 3. In column
(12) of Table at serial number 3, specify the Unique Identification number mentioned in the order for Provisional Assessment.
14. The details of the challans for duty payment should be mentioned in Table at Sr.No. 4. In Table at S.No.6, 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.
16. In column (4) of Table at serial number 6, 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.
17. In the Tables at serial numbers 4 and 6, the BSR codes of the Bank branch should be indicated when the
instructions to this effect are issued.
[F.No. 201/58/2004-CX.6]
(Neerav Kumar Mallick)
Under Secretary to the Government of India
