The undersigned is directed to refer to notification no. 07/2008-CE(NT) dated 25th January, 2008, notification no. 15/2008-CE(NT) dated 1st March, 2008 and notification no. 16/2008-CE(NT) dated 4th March, 2008.

2. Notification no. 7/2008-CE(NT) amends Rule 11(2) of the Central Excise Rules, 2002. A new proviso has been inserted in this sub-rule to provide that in case of a proprietary concern or a business owned by Hindu Undivided Family, the name of the proprietor or Hindu Undivided Family, as the case may be, shall also be mentioned in the excise invoice issued by a manufacturer or dealer. Notification no. 16/2008-CE(NT) has been issued to amend the format of Registration Certificate to incorporate the name of the proprietor or the Hindu Undivided Family in the Registration Certificate issued under rule 9 of the Central Excise Rules, 2002. Further, relevant instructions of the Application Form for Central Excise registration have also been amended. These amendments are being carried out to ensure that in case of a proprietary concern or HUF, the names of the persons who are actually responsible for manufacture, clearance etc., are available with the Department.

3. In this regard, it may be noted that the proprietorship firms that are already registered with the Department do not have to file a fresh application. Since the name of the person seeking registration is available at sl.. No. 2(iii) & 13 of the application form, fresh registration incorporating the name of the proprietor may be issued suo moto. In case of partnership firm, no new registration certificate is to be issued, however, the name of all the partners are to be incorporated in the application form.

4. Attention is also invited to notification no. 15/2008-CE (NT) dated 1st March, 2008, wherein the formats of ER-1 and ER-3 returns have been amended. The table at sl. No. 3 of returns relating to – ‘details of the manufacture, clearance and duty payable’ have been amended to insert two new columns to seek information in respect of opening and closing balance of quantity of goods manufactured and cleared. Two new rows have been inserted in the tables ( sl no. 8 of ER-1 & sl. No. 6 of ER-3) relating to- ‘details of CENVAT Credit taken and utilized’ to seek information on (i) credit utilized for payment of amounts in terms of rule 6 of CENVAT Credit Rules, 2004 and (ii) credit utilized for other payments. A new column has been added for inserting serial numbers to the existing rows. Similarly, in the tables relating to-‘details of other payments made’ a new row has been inserted in the table for seeking the ‘total’ of various payments made. These changes have been made for ease of calculation at the time of scrutiny of returns. This notification has been made effective from 01.04.2008. Accordingly, the ER-1 and ER-3 returns for the month of April, 2008, in the revised format.

5. The amendments carried out vide the above referred above notifications may be brought to the notice of the field formations as well as trade and industry, especially the fact that excise invoices issued by a proprietor or HUF, must show the name of the proprietor or HUF, as the case may be, in addition to the business name. For example, if Mr. Ram Prasad is the proprietor of a business by the name of M/s Star & Co., in that case in addition to the name of M/s Star & Co., the name of Mr. Ram Prasad, Proprietor should also be printed on the excise invoices.

Yours faithfully,
(Rahul Nangare)
Under Secretary to the Government of India

(issued from F. No. 201/14/07-CX-6)

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