CENTRAL EXCISE COMMISSIONERATE NAGPUR

C.No. IV(16)8-15/98/Tech Nagpur, the 21st August,2000

TRADE NOTICE No. 474/49/2000
TECHNICAL DATED 21-08-2000

Sub :- New RT-12 return and amendment regarding use of CENVAT while paying duty.

The attention of the Trade is invited to the Notification No. 48/2000 Central Excise (NT) dated 18th August, 2000 of Government of India, Ministry of Finance, Department of Revenue, New Delhi amending the Central Excise Rules, 1944 (copy enclosed).

CENVAT credit can be used only to the extent the balance is available on the 15the day of month for paying duty for the first fortnight and the last day of the month fro paying duty for the second fortnight. It also applies to SSI’s. Amendment in Rule 57-AB may be seen.

All Trade Association, Chambers of Commerce and Member of Regional Advisory Committee are requested to bring the contents of the trade notice to the knowledge of their constituent member in general and manufacturers in particular.

Sd/-
(ANIL KUMAR)
JOINT COMMISSIONER (TECH)

 

TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (I) OF THE GAZETTE OF INDIA, EXTRAORDINARY, 
DATED THE 18TH AUGUST 2000 27 SRAVANA 1922 (SAKA)

Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 18th August, 2000 27 SRAVANA 1922 (Saka)

NOTIFICATION No. 48 /2000-Central Excise (N.T)

            G.S.R. (E). - In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944, namely: -

1.    (1) These rules may be called the Central Excise ( Eleventh Amendment) Rules, 2000.
       (2) They shall come into force on and from the date of their publication in Official Gazette.

2.    In the Central Excise Rules, 1944, -

a. in rule 57AB, in sub-rule (1), in clause (b), the following proviso shall be inserted at the end, namely:-
"Provided that while paying duty in the manner specified under sub-rule (1) of rule 49 or sub-rule (1) of rule 173G, as the case may be, the CENVAT credit shall be utilised only to the extent such credit is available on the fifteenth day of a month for payment of duty relating to the first fortnight of the month, and the last day of a month for payment of duty relating to the second fortnight of the month or in case of a manufacturer availing exemption by notification based on value of clearances in a financial year, for payment of duty relating to the entire month."

b. in Appendix-I, under the heading "FORMS",
  1. under the sub-heading "(I) List of Central Excise Forms", -
    1. the Series Nos. 69 and 69-A and the entries relating to them shall be omitted;
    2. against Series No. 79-B, -

(1) Under column heading "Description of Form", the words, figures and letter "under Chapter-VIIA" shall be omitted;
(2) Under column heading "Rule No.", for the figures and letter "173-G" the figures, letter and word "173-G and 54" shall be substituted;

  1. under the sub-heading "(II) Specimen Forms", for Central Excise Series Nos. 69, 69-A (modified) and 79-B and Forms relating to them, the following Central Excise Series No. and Form shall be substituted, namely:-

Central Excise Series No. 79-B

RT-12

(Return under Rules 54 and 173G)

Original
Duplicate
Triplicate
Quadruplicate
Quintuplicate
Return for the month/quarter of________, 2000.

 

  1. Name of the Assessee:
  2. New Excise Control Code Number/Registration No.:
  3. Address:

(For abbreviations, please see the NOTES at the end)

  1. Details of Excisable goods manufactured, for the month/quarter:

Product Description

CETSH

Unit

Opening Balance

Quantity Manufactured

Quantity Received (Other than manufactured)

Quantity removed

Closing Balance

On which duty is required to be paid

Others (Without payment of duty – for exports etc.)

 

(1)

(2)

(3)

(4)

(5)

(6)

(7A)

(7B)

(8)
  1. Details of removals of all excisable goods on which duty is payable in the first fortnight of the month/first month of the quarter, including duty liability and payment particulars relating to the said period:

A.    Removals:

Product Description

Quantity Removed

Assessable value

Rate of duty (including notification no. and the relevant serial no. in the notification, if any)

Total Duty payable

Total duty paid

PLA

CENVAT Credit

(1)

(2)

(3)

(4)

(5)

(6A)

(6B)

B. Duty payment details:

Date(s) of payment of duty

Mode of payment

CENVAT

SDE

AED GSI

AED T&T

Cess

Addl. Duty

Others

Total duty paid

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

 

PLA

 

 

 

 

 

 

 

 

 

CENVAT Credit

 

 

 

 

 

 

 

 

 

B. Interest payment on account of delay in payment of duty:

Amount of interest payable

Amount of interest paid

Date and Mode of payment

(1)

(2)

(3)

6. Details of removals of all excisable goods on which duty is payable in the second fortnight of the month/second month of the quarter, including duty liability and payment particulars relating to the said period:

A. Removals:

Product Description

Quantity Removed

Assessable value

 

Rate of duty (including notification no. and the relevant serial no. in the notification, if any)

Total Duty payable

 

Total duty paid

PLA

 

CENVAT 
Credit

(1)

(2)

(3)

(4)

(5)

(6A)

(6B)

B. Duty payment details:

Date(s) of payment of duty

Mode of payment

CENVAT

SDE

AED

GSI

AED

T&T

Cess

Addl. Duty

Others

Total duty paid

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

 

PLA

 

 

 

 

 

 

 

 

 

CENVAT Credit

 

 

 

 

 

 

 

 

C. Interest payment on account of delay in payment of duty:

Amount of interest payable

Amount of interest paid

Date and Mode of payment

(1)

(2)

(3)

7. Details of removals of all excisable goods on which duty is payable in the third Month of the Quarter including duty liability and payment particulars relating to the said period:

D. Removals:

Product Description

Quantity Removed

Assessable value

Rate of duty (including notification no. and the relevant serial no. in the notification, if any)

Duty payable

Total duty paid

PLA

CENVAT Credit

(1)

(2)

(3)

(4)

(5)

(6A)

(6B)

B. Duty payment details:

Date(s) of payment of duty

Mode of payment

CENVAT

SDE

AED

GSI

AED

T&T

Cess

Addl. Duty

Others

Total duty paid

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

 

PLA

 

 

 

 

 

 

 

 

 

CENVAT Credit

 

 

 

 

 

 

 

 

C. Interest payment on account of delay in payment of duty:

Amount of interest payable

Amount of interest paid

Date and Mode of payment

(1)

(2)

(3)

8. Details of goods cleared without payment of duty or under full exemption or at ‘nil’ rate of duty:

 

Product

description

Unit

CETSH

Type of clearance

Quantity Cleared

Value of goods cleared

(1)

(2)

(3)

(4)

(5)

(6)

9. Total duty and interest paid during the month (the quarter in case of units availing exemption on the basis of value of clearances in a financial year):

Duty

Interest

PLA

CENVAT Credit

 

XXXXXXXXXX

Total

 

 

10 . Details of miscellaneous payments made (arrears, penalty, etc. ) during the month / quarter

 

Type of Payment

Amount Paid

Mode of payment

Order No. and date under which required to pay

(1)

(2)

(3)

(4)

SELF-ASSESSMENT MEMORANDUM

  1. I/We declare that I/We have compared the above particulars with the records and books of my/ our factory/ warehouse and the same are correctly stated.
  2. I/We have assessed the ad valorem duty on the clearance documents in terms of section 4 of the Act read with the Valuation Rules, 2000 or in terms of section 4A of the Act and in accordance with the declarations filed by me/ us under rules 173B and 173C of the Central Excise Rules, 1944.
  3. I/We certify the deposits were made in the designated bank on TR-6 Challans (copy enclosed).
  4. I/We have paid duty within the time specified in these rules and in case of delay, I have also deposited the interest leviable as per the rules. (Worksheet of interest calculation attached).
  5. Duty on the goods removed under invoices/ clearance documents bearing Sl. Nos. …… relating to this Return, has been assessed provisionally under rule 9B.
  6. Duty on the goods removed under invoices/ clearance documents bearing Sl. Nos ….relating to this Return, has been paid under protest.
  7. During the month invoices/ clearance documents bearing Sl.No………… to Sl.No………. have been issued.
  8. I/We certify that proper accounts have been maintained in respect of the goods removed without payment of duty and we will follow the procedure specified in these rules or instructions issued thereunder for their proper accountal.

 

(Strike out the portion not applicable)

Place :
Date :

Name in capital letters and signature of the assessee or the Authorised Signatory

ACKNOWLEDGEMENT

 

Date Of Receipt___________

Signature And Official Seal of the Range Officer

Place:
Date:

NOTES

  1. All Central Excise assessees who are required to file return in terms of rules 54 and 173G shall use this form. In case of the small scale units, i.e. the assesses who are eligible to avail exemptions on the basis of their value of clearance in a financial year, this form shall be used with the modification that instead of details for fortnight in items 5, and 6, the details shall be given for the first, and second month of each quarter and in item 7 for the third month of the quarter to which the return relates.
  2. The product description should tally with the declaration under rule 173B and those actually used on the invoices. Production and removal details must be given for each commercially separate product/group of products (of similar nature) falling under same sub-heading, having same rate of duty, based upon the data maintained under the Daily Stock Account. Thus, for the products/group of products having separate classification/rates of duties, separate entries must be given. Commissioner may relax the aforesaid by a general or special order.
  3. Whereas the total duty payable for any product/group of products for which details are given for the fortnightly/monthly clearances, will be based upon the sum total of duty liability indicated in the invoices for the clearances effected (where duty is payable), the total duty payment will be consolidated adjustment through account current and CENVAT credit account, as may be decided by the assessee.
  4. In item 4, in column (6), mention the quantities received under rules 51A, 56B, 173H, 173L, 173M etc. separately.
  5. In items 5, 6 and 7 where more than one type of duty is leviable on the same product, indicate - under column 4 the rate for each type of duty, under column 5 total duty payable and under columns 6A and 6B the total duty paid.
  6. In item 8, ‘Type of clearance’ refers to clearance for exports without payment of duty under rule 13, clearance where the goods are the goods are fully exempted by notification including Chapter X clearances, clearances under Warehousing procedure and clearances at nil rate of duty. There may be more than one type of clearance for the product of one description.[ Please indicate relevant rule or notification including the serial no. in the notification, if any.]
  7. Fines, penalties and interest are not to be paid from CENVAT credit account.
  8. In the Form,
    1. "CETSH" shall mean Central Excise Tariff sub-heading (six digit) of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)
    2. "PLA" means Personal Ledger Account or account current
    3. "CENVAT" means Central Value Added Tax.
    4. "SDE" means Special Duty of Excise. prescribed under Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).
    5. "AED (GSI)" means duty under Additional Excise Duty (Goods of Special Importance) Act, 1957.
    6. "AED (T&T)" means duty under Additional Excise Duty (Textile and Textile Articles) Act, 1978.
    7. "Addl. Duty" means Additional Duty chargeable under any Finance Act.
  1. In the Form, -
    1. The product description, wherever they occur, should be in the same sequence as given in Item 4.
    2. The assessable value shall be in terms of section 4 read with Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 or Section 4A of the Act, as the case may be, and shall also conform to the Declaration filed under rule 173C, if any.
    3. In case duty is paid at specific rate, the column relating to assessable value need not be filled.
    4. Unit means, unit of measurement such as kilogram, tons, number, meters millimeters etc.
  1. The self-assessment memorandum should be filled completely and the items, which are not applicable, should be struck out.

F.No212/20/2000-CX.
Sd/-

(P.K. Sinha)
Under Secretary to the Government of India

Note: The principal rules were published in the Gazette of India vide notification No.IV D-CE, dated the 28th February, 1944 and last amended by Ministry of Finance (Department of Revenue) notification No. 44/2000-CE (N.T.) dated 30-6-2000 under GSR 573 (E) dated 30-6-2000.

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