Every assessee registered under the central excise and who is a no an SSI unit, is required to furnish a monthly return for production and removal of goods and other particulars and cenvat credit as provided under Rule 12 of the Central Excise Rules, 2002 and Rule 9 (7) of the Cenvat Credit Rules, 2004. For the SSI units the said Rule has prescribed filing of quarterly return. The format of return known as Form ER-1 and ER-3 has now been changed and a new format has been prescribed vide this Notification.
In the new format of ER-1, in the Details of CENVAT credit taken and utilized to be given in Sl. No. 8 the column for Secondary and Higher Education Cess. And the SHE cess has been omitted even from the Instructions given at the end of the form. Also, the column for “Credit utilized for payment of amount in terms of Rule 6 of the CCR” has been removed.
