C.No. IV(16)222/Tech/DL-IV/2004                                                           Dated 17.12.04

 

 

 

Subject:-Filing of ER-5 & ER-6 returns with the introduction of Rule 9A of CENVAT Credit Rules, 2004 – reg.

 

            Attention of the Trade and Industry is invited to the introduction of Rule 9A in the CENVAT Credit Rules, 2004 on the captioned subject.

 

          In terms of the new Rule 9A of the Cenvat Credit Rules, 2004, it is now obligatory on the part of the manufacturers of final products to furnish an annual declaration to the Superintendent of Central Excise regarding the details of the principal inputs and the quantity of such inputs required for use in the manufacture of unit quantity of such inputs required for use in the manufacture of unit quantity of such finished excisable goods. The manufacturer are required to submit within 10 days of the close of each month, a monthly return  giving information about the receipt and consumption of principal inputs and the manufacture of final products in Form ER-6 prescribed in this regard vide Notification No. 41/2004-CE(NT) dated 25^th November, 2004.

 

          The manufacturers of commodities falling under chapters 22, 28, 29, 30, 32, 33, 34, 38, 39, 40, 48, 72, 73, 74, 76, 84, 85, 87, 90 and 94 and commodities falling under heading nos. 54.02, 54.03, 55.01, 55.02, 55.03 and 55.04 and paying duty over Rs. one hundred lakhs from account current (PLA) during the preceding financial year, are required to file the annual declaration (ER-6) and the monthly return in Form ER-5 prescribed in this regard vide Notification No. 40/2004-CE(NT) dated 25^th November, 2004. It is further clarified that the manufacturers of goods other than the chapters or headings mentioned above are not required to file the return in Form ER-5.

 

          Trade Association are requested to give vide publicity to the contents of this Trade Notice, amongst their constituents and members.

 

 

 

(RASHEDA HUSSAIN)

COMMISSIONER