A note on the ER4, ER-5, ER-6, and ER-7 returnsIntroductionER-4, ER-5, ER-6 and ER-7 returns are to be filed by the assessee in addition to the ER-1/ER-3 which is regularly filed by the assessee registered under the Central Excise. However ER-4, ER-5
IntroductionThe primary aim of the Cenvat credit is to avoid the cascading effect and ensure no break in the Cenvat chain. With this objective, whole analysis of categorizing th