Government of India

Ministry of Finance

(Department of Revenue) 

New Delhi the April 19, 2007

29,Chaitra 1929 Saka

 

Notification No.22/2007-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 amendments in the notification of the Ministry of Finance (Department of Revenue), No.23/2006-Central Excise (N.T) dated the 12th October, 2006 published in the Gazette of India vide G.S.R. 630(E), dated the 12th October, 2006 (hereinafter referred to as the said notification) namely: -

 

1.             In the said notification,-

 

      (i) for table given at Sr. No. 8 of Form E.R-1, the following table shall be substituted, namely:-

 

     “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 Tariff Act, 1975

(1)

(2)

(3)

(4)

(5)

(6)

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 transfer of credit by a large taxpayer*

 

 

 

 

 

Closing balance

 

 

 

 

 


 

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)

(7)

(8)

(9)

(10)

(11)

 

(ii)           for table given at Sr. No. 6 of Form E.R-3, the following table shall be substituted, namely:-

 

            “6. 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 Tariff Act, 1975

(1)

(2)

(3)

(4)

(5)

(6)

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

 

 

 

 

 

 

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)

(7)

(8)

(9)

(10)

(11)

 

2.             In the said notification,-

 

      (i)      in the instructions given at the end of Form E.R-1, at Sr. No. 11, in point (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 clause (126) read with clause (128) of the Finance Bill, 2007, which by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), has the force of law”.

 

     (ii)      in the instructions given at the end of Form E.R-1, in the table specified in Sr. No. 12, after the item relating to “Cess”, the following  item shall be inserted, namely;-

 

Secondary and Higher Education Cess on

 Excisable goods

 

 

 

 

 

 

    (iii)      in the instructions given at the end of Form E.R-3, in the table specified in Sr. No. 9, in point (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 clause (126) read with clause (128) of the Finance Bill, 2007, which by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), has the force of law”.

 

     (iv)     in the instructions given at the end of Form E.R-1, in the table specified in Sr. No.10, after the   item relating to “Cess” , the following  item shall be inserted, namely;-

 

“Secondary and Higher Education Cess on </