Notification No. 31/2011 Dated, 30th December, 2011
G.S.R (E) . – In exercise of the powers conferred by rule 12 of the Central Excise Rules, 2002 and sub-rule (7) of rule 9 of the CENVAT Credit Rules, 2004, the Central Board of Excise and Customs hereby makes the following amendment in the Notification of the Government of India, Ministry of Finance, Department of Revenue, number 16/2011-Central Excise (N.T.), dated the 18th July, 2011, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R . 541(E), dated 18th July, 2011, namely:-
2. In the said notification, after part “(C)”, the following entry shall be inserted, namely:-
“(D) The assessees referred to in the second proviso to the sub-rule (1) of rule 12 shall file return in Form ER-3 for the quarter beginning from the 1st October, 2011 and ending with the 31st December, 2011″.
Reference: Rule 12 Central Excise Rules, 2002 and Rule 9 of the CENVAT Credit Rules, 2004