Rule 9A – Information relating to principal inputs :
| Principal inputs: Principal inputs means any input which is used in the manufacture of final products where the cost of such input constitutes not less than 10% of the total cost of rawmaterials for the manufacture of unit quantity of a given final product. |
(1) Declaration of principal inputs: A manufacturer of final products has to furnish to the Superintendent of Central Excise a declaration in the prescribed Form (ER 5) electronically in respect of the principal inputs and the quantity of such principal inputs required for use in the manufacture of unit quantity of each of the excisable goods manufactured or to be manufactured by him. Such declaration has to be filed annually by 30th April of each Financial Year.
(2) Alteration in the declaration: If a manufacturer of final products intends to make any alteration in the information so furnished he shall furnish information to the Superintendent of Central Excise together with the reasons for such alteration before the proposed change or within 15 days of such change in the prescribed Form.
(3) Monthly return of principal inputs: Further, a manufacturer of final products has to submit, a monthly return in the prescribed Form (ER 6) electronically, in respect of information regarding the receipt and consumption of each principal inputs with reference to the quantity of final products manufactured by him. Such return shall be filed within 10 days from the close of each month, to the Superintendent of Central Excise.
(4) Manufacturers exempt from filing of return/declaration of principal inputs: The Central Government may, by notification and subject to such conditions or limitations, as may be specified in such notification, specify manufacturers or class of manufacturers who may not be required to furnish such declaration or monthly return.
The assessees who
• manufacture excisable goods falling under Chapters 22, 28 to 30, 32 to 34, 38 to 40, 48, 72 to 74, 76, 84, 85, 87, 90 and 94 and Heading Nos. 54.02, 54.03, 55.01, 55.02, 55.03 and 55.04 and
• have paid excise duty of ` 100 lakh or more during the preceding financial year are required to submit the return ER-6. All other assessees are exempted from furnishing such return.