TMI BlogCENVAT - Rule 57A Amended, New Form of Return (RT-12) PrescribedX X X X Extracts X X X X X X X X Extracts X X X X ..... ral 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 headin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) Total Duty payable Total duty paid PLA CENVAT Credit (1) (2) (3) (4) (5) (6A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h required to pay (1) (2) (3) (4) SELF-ASSESSMENT MEMORANDUM a) 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. b) 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. c) I/We certify the deposits were made in the designated bank on TR-6 Challans (copy enclosed). d) I/We have paid duty within the time specified in these rules and in case of delay, I have also d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, wil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cribed under Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986). (v) "AED (GSI)" means duty under Additional Excise Duty (Goods of Special Importance) Act, 1957. (vi) "AED (T T)" means duty under Additional Excise Duty (Textile and Textile Articles) Act, 1978. (vii) "Addl. Duty" means Additional Duty chargeable under any Finance Act. 9. In the Form, - (i) The product description, wherever they occur, should be in the same sequence as given in Item 4. (ii) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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