(Supersessed CENVAT Credit Rules, 2002 with CENVAT Credit Rules, 2004 vide NTF. NO. 23/2004-CE(NT), DT. 10/09/2004)

The CENVAT Credit Rules, 2002.

RULE 1	RULE 2	RULE 3	RULE 4
RULE 5	RULE 6	RULE 7	RULE 8 & 8A
RULE 9 & 9A	RULE 10	RULE 11	RULE 12
RULE 13	RULE 14

(Please refer Ntf. No. 73/2003-CE(NT), Dt. 15/09/2003 for sub-rule (6) of Rule 7 - Quarterly Return for the Registered Dealers)

(Please refer Ntf. No. 71/2003-CE(NT), Dt. 15/09/2003 for sub-rule (5) of Rule 7 - Simplified ER1 & 3)

ANNEXURE

(Form-1 has been omitted vide Ntf. No. 70/2003-CE(N.T.), Dt. 15/09/2003)

[OMITTED - Form-1
(See sub-rule (5) of rule 7)

MONTHLY RETURN UNDER RULE 7 OF THE CENVAT Credit Rules, 2002

INPUTS

Sl. No.

Type of document 1

Number and date of document

Name of the supplier

Type of supplier 2

ECC number of the supplier

Date on which inputs received

Value 3

Details of credit taken

For the main item in the document 4

CEN VAT

SED

AED (TTA)

AED (GSI)

Addl. Duty

Other

Descrip-tion

Sub-heading

Qty.

CAPITAL GOODS

Sl. No.

Type of document 1

Number and Date of document

Name of the supplier

Type of supplier 2

ECC number of the supplier

Date on which capital goods received

Value 3

Details of credit Taken

For the main item in the document 4

CEN VAT

SED

AED (TTA)

AED (GSI)

Addl. Duty

Other

Description

Sub-heading

Qty.

1. Indicate whether invoice, Bill of Entry or any other document
2. Indicate whether manufacturer, first stage dealer, second stage dealer or importer
3. Indicate full value of the goods covered by the document
4. Give details with respect to the item with maximum duty covered by the invoice

ABSTRACT

A. INPUT CREDIT

	Opening balance	Credit taken during the month	Credit utilized during the month	Closing balance
CENVAT
SED
AED (TTA)
AED (GSI)
ADDL. DUTY
OTHER (pl. specify)

B. CAPITAL GOODS CREDIT

	Opening balance	Credit taken during the month	Credit utilized during the month	Closing balance
CENVAT
SED
AED (TTA)
AED (GSI)
ADDL. DUTY
OTHER (pl. specify)

Place: Date:

Signature of the assessee or the authorised signatory Name in capital letters Designation Seal of the assessee

(Above Form has been numbered Form-1 vide NTF. NO. 18/2003-CE(N.T.), DT. 13/03/2003 for further amendments)

(Form-2 has been omitted vide Ntf. No. 70/2003-CE(N.T.), Dt. 15/09/2003)

[OMITTED - Form-2
(See sub-rule (6) of rule 7)

Quarterly Return under Rule 7 of the CENVAT Credit Rules, 2002 for the Registered Dealers

Return for the quarter ending -----------------

1. Name of the first stage/second stage dealer

2. Excise registration number

3. Address

4. Particulars of invoices issued by first stage/second stage dealer:

S.No.	\Invoice No. with date	For the main item in the document*
		Description of the goods	Central Excise Tariff Heading	Quantity	Amount of duty involved (Rs.)

5. Particulars of the documents based on which the credit is passed on:

S.No.	Invoice/ Bill of entry No. with date	Name and address of the manufacturer/ importer or the first stage dealer (as the case may be)	For the main item in the document*
			Description of goods	Central Excise Tariff Heading	Amount of duty involved (Rs.)

*Give details with respect to the item with maximum duty covered by the document

Place:

Date:

Signature of the registered person or the authorised signatory

Name in capital letters
Designation
Seal of the registered dealer

(Above Form-2 has been added vide NTF. NO. 18/2003-CE(N.T.), DT. 13/03/2003 for further amendments) ]

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ANNEXURE-I

CHALLAN FORM

Printed Serial Number

[See Rule 8A (iv)]

ORIGINAL- FOR BUYER
DUPLICATE- FOR SUBMISSION ALONGWITH QUARTERLY RETURN
TRIPLICATE-MANUFACTURERS OFFICE COPY

1. Name and address of the exempted weaver(manufacturer):

2. Declarant code: (12 digit code)

3. Date of issue;

1.	Name, address and central excise Registration No. of the manufacturer or supplier of yarn
2.	Invoice No./Nos & date/dates .(herein after called the said invoice/invoices) under which yarn/yarns, used in the manufacture of the unprocessed fabrics being removed under this challan, were received
3.	Description of yarns (the invoice No./Nos. of which is mentioned in number 2 above) with identification nos. or marks
4.	(a) Total Quantity (in Kgs./meters) of yarns received under the said invoice/invoices, (b) Total assessable value (in Rs.) of yarns received under the said invoice/invoices.
5.	(a) Total Quantity (in Kgs./meters) attributable to yarns used in the manufacture of the unprocessed fabrics being removed under this challan. (b) Total assessable value (in Rs.) attributable to yarns used in the manufacture of the unprocessed fabrics being removed under this challan.
6.	(a) Total amount of excise duty (in Rs.)paid on yarns received under the said invoice/invoices. (b) Total amount of excise duty (in Rs.) attributable to inputs used in the manufacture of the unprocessed fabrics being removed under this challan.*
7.	Nature of Processes carried out
8.	Name, address and registration No. of the manufacturer to whom the goods are being sent (i.e. traders or processors)
9.	Date and time of dispatch of fabrics
10.	Description of goods despatched
11.	Quantity (Kgs/meters) and value of fabrics dispatched
12.	Cumulative clearance value of fabrics (in 000 Rs.), inclusive of the clearances made under this challan of fabrics, during the financial year

* The amount shown against this column shall be available to the buyer of fabrics for availing CENVAT Credit under the CENVAT Credit Rules, 2002.

DECLARATION

It is hereby declared that-

(a) due central excise duty/additional duty of customs has been paid on the above inputs;

(b) the above mentioned quantity of inputs, having the value mentioned above, have been used in the manufactured of the fabrics being cleared under this challan and under the cover of invoice No. ----------- and dated---------------;and

(c) the correct amount of excise duty attributable to the yarn used in the manufacture of fabrics cleared under this challan has been shown against number 6(b) above.

(Signature of Proprietor/Partner/Authorised person)

ANNEXURE-II

TEXTILE QUARTERLY STATEMENT FORM
[See Rule 8A(v)]

1. RETURN FOR THE QUARTER ENDING ON------------

2. NAME AND ADDRESS OF THE EXEMPTED WEAVER (MANUFACTURER):

3. DECLARANT CODE: (12 DIGIT CODE)

4. DETAILS OF INPUTS RECEIVED (TO BE GIVEN SEPARATELY FOR EACH TYPE OF YARN);

Opening balance	Receipt during quater	Consumed during quater	Closing balance
1. Quantity (in Kgs /meters) 2. Value (in Rs.) 3. Excise duty involved (in Rs.)	1. Quantity (in Kgs /meters) 2. Value (in Rs.) 3. Excise duty involved (in Rs.)	1. Quantity (in Kgs /meters) 2. Value (in Rs.) 3. Excise duty involved (in Rs.)	1. Quantity (in Kgs /meters) 2. Value (in Rs.) 3. Excise duty involved (in Rs.)
1. 2. 3.	1. 2. 3.	1. 2. 3.	1. 2. 3.

5. DETAILS OF FABRICS CLEARED DURING THE QUARTER (TO BE GIVEN SEPARATELY FOR EACH TYPE OF FABRICS)

Opening balance	Manufactured during quater	Removed during quater	Closing balance
1.Quantity (in Kgs /meters) 2. Value (in Rs.) 3.Credit of excise duty involved (in Rs.)	1. Quantity (in Kgs/ meters) 2. Value (in Rs.) 3. Credit of excise duty involved (in Rs.)	1. Quantity (in Kgs/ meters) 2. Value (in Rs.) 3. Credit of excise duty passed on (in Rs.)	1. Quantity (in Kgs/ meters) 2. Value (in Rs.) 3. Credit of excise duty involved (in Rs.)
1. 2. 3.	1. 2. 3.	1. 2. 3.	1. 2. 3.

6. CUMULATIVE VALUE OF CLEARNCE DURING THE FINANCIAL YEAR, SINCE 1ST MAY, 2003
(In Rs.)------------------------------------------------

7. ENCLOSE DUPLICATE COPIES OF CHALLAN SERIAL NOS.
(FROM)--------(TO)---------------

8. ENCLOSE ORIGINAL COPIES OF INPUT DUTY PAID INVOICES

DECLARATION

I hereby declare that the facts stated above are true and correct.

(Signature of Proprietor/Partner/Authorized person)

(Annexures I & II has been inserted vide Ntf. No. 54/2003-CE(N.T.), Dt. 09/06/2003)

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(Please refer CIR NO.785/18/2004-CX, DT. 17/05/2004 - Reversal of CENVAT Credit on clearance of goods under rule 19(2) of Central Excise Rules, 2002 under NTF. NO. 43/2001-CE(NT), Dt. 26/06/2001)

(Please refer Cir. No. 781/14/2004-CE, DT. 23/03/2004 for Rule 6)

(Please refer Cir. No. 755/71/2003-CE, DT. 13/10/2003 for Rule 4)

(Please refer Cir. No. 754/70/2003-CE, DT. 09/10/2003 for Rule 6)

(Please refer CUS CIR NO. 89/2003 DATE 06/10/2003)

(Please refer CIR NO.751/67/2003-CX, DT. 30/09/2003 - Utilisation of credit of AED (GSI) towards payment of Cenvat duty)

(Please refer Cir. No. 747/63/2003-CE, DT. 22/9/2003 for New formats of return to be filed by SSI/Non SSI manufacturers, EOU and Registered dealers)

(Please refer Ntf. No. 71/2003-CE, Dt. 09/09/2003 for Exempts the goods in the State of Sikkim)

(Please refer Ntf. No. 56/2003-CE, DT. 25/06/2003 for Utilization of CENVAT Credit under this Rule)

(Please refer Cir. No. 714/30/2003-CX, Dt. 14/05/2003 - Certain clarifications regarding Excise Duty Structure on textiles and textiles articles)

(Please refer NTF. NO. 35/2003-CE(N.T.), DT. 10/04/2003 for - Amount of Credit of Duty)

(Please refer Cir No.637/28/2002-CX,Dt.08/05/2002)

(Pl. See Ntf. No. 11/2002-CE(NT), Dt. 1/3/2002)

(Pl. See Ntf. No. 4/2002-CE(NT), Dt. 1/3/2002)

(Pl. See Ntf. No. 10/2002-CE(NT), Dt. 1/3/2002)

(Please see Ntf No.8/2002-CE., & Ntf.No.10/2002-CE.,dt.1/3/2002)

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