ANNEXURE – CE - I
(Assessee M aster fil e to be updated on regul ar interval s)
T he information contained in Part I and II should also be kept in Computerised form and the hard copy of the
information contained in Part III should be made available in the master file.
Part I
-
Assessee Profile
1)
Name of the Assessee.
2)
Central Excise Registration Number
3)
Address of the Assessee.
(i)
Name of P remises/Building
(ii)
Flat/Door/Block No.
(iii)
Road/Street/Lane
(iv)
Village/Area/Locality
(v)
Block/Taluka/Sub-Division
(vi)
T ow n/City/District
(viii)
P IN
1.
T elephone Nos.:
(x) Fax Nos.
(vii) State/Union Territory (Please see instruction No. 6(a))
P ost office
2.
(xi) E-mail Address
4)
Name and address of the Corporate/Registered Office of the Assessee
5)
Web address of the company:
6)
P ermanent Account Number
7)
Description of the goods manufactured
8)
Details of Related party/ Associate Enterprise.
i
ii
iii
iv
Does the assessee have an Related party as
defined in Section 4(3)(b)of the Central Excise
Act,1994
If yes, then provide details
Does the assessee have an associated
Enterprise as defined in Section 65B(13) of
Chapter V of the Finance Act,1994
If yes, then provide details
S.No.
9)
10)
Name
P AN
Address
T ype of relationship
Details of transaction, if
any
Method of Accounting ;
a.
Method of Accounting employed
during the year (Cash or mercantile)
b.
Whether there has been any change
in the method of accounting employed
during the year.
Whether any intimation filed
under
Rule 6(3A) of CENVAT Credit Rules, 2004.
If yes, mention date of filing.
11)
Details of pending litigation w ith departmental authorities and Appellate Authorities
12)
T ype of Accounting Softw are used
(Including version)
(Like T ally/FAS/SRP/Other version)
13)
Whether required to be Audited under Section
44(AB) of the Income Tax Act, 1961?
If yes, date of filing Audit Report.
14)
Whether also required to be audited
under Section 148 of the Companies
Act, 2013? (Cost Audit Report).
If yes, date of Submission of Cost
Audit Report.
15)
Whether also required to be audited
under State VAT law ?
If yes, date of filing report.
16)
CET H-wise details of value of products and Cenvat paid (for 3 years).
P eriod
Year 1
H1
H2
Year 2
H1
H2
Year 3
Name &
Description of
product
Assessable
Value of the
goods
CET H code
Cenvat
payable/paid
T otal credit
utilized
Net Cenvat
paid in cash
(GAR-7)
H1
H2
17)
Details of show cause notices issued along w ith brief facts and issue involved -
18)
Details of cases pending w ith CEST AT /High Court/Supreme Court.
Part II
1)
-
Last 3 years.
Other information
Form of Organisation (i.e. whether individual/partnership/Limited Liability P artnership or private or
public limited company etc.) (tick only one box)
P roprietorship  Partnership  LLP  Registered Co.  Unregistered Co.  others .
2)
Details of proprietor / partner / CEO / Chairman / Managing Director (as applicable).
Details of P roprietor/P artners/CEO/Chairman /Managing Director/Member etc.
(a)
Name
(b)
Designation
(c)
(i)
Residential address
Name of P remises/Building
(ii)
Flat/Door/Block No.
(iii)
Road/Street/Lane
(iv)
Village/Area/Locality
(v)
Block/Taluka/Sub-Division
(vi)
T ow n/City/District
(viii)
P IN
(vii) State/Union Territory
P ost office
(ix)
T elephone Nos.:
(a) office
(b) residence
(x) Fax Nos. (Please see instruction No. 6(a)) (xi) E-mail Address
P ermanent Account Number (P AN)
(issued by the Income T ax Department)
In case of more names, please provide the information in the above format.
3)
Details of registration with any other Government Department/Agency or Regulatory Authority as the
case may be.
i.
Service Tax Registration No
if yes give details
yes 
no 
ii.
Customs registration No. (BIN No.)
if yes give details
yes 
no 
iii.
DGFT ’s IEC No.
yes 
if yes give details.
iv.
VAT Registration Nos. State ST No.
if yes give details.
yes 
no 
no 
v.
CST No.
if yes give details.
yes 
no 
vi.
Registrar of Company’s CIN No.
if yes give details.
yes 
no 
4)
Name and designation of the authorized person of the Assessee.
(a)
Name
(b)
Designation
(c)
(i)
Residential address
Name of P remises/Building
(ii)
Flat/Door/Block No.
(iii)
Road/Street/Lane
(iv)
Village/Area/Locality
(v)
Block/Taluka/Sub-Division
(vi)
T ow n/City/District
(viii)
P IN
(vii) State/Union Territory
P ost office
(ix)
T elephone Nos.:
(a) office
(b) residence
(x) Fax Nos.
(xi) E-mail Address
In case of more names, please provide the information in the above format.
5)
Details of job w orkers in case any product or part thereof is being manufactured by job w orkers.
Name, designation and address of job w orker(s):
(a)
Name
(b)
(i)
Address
Name of P remises/Building
(ii)
Flat/Door/Block No.
(iii)
Road/Street/Lane
(iv)
Village/Area/Locality
(v)
Block/Taluka/Sub-Division
(vi)
T ow n/City/District
(viii)
P IN
(vii) State/Union Territory
P ost office
(ix)
T elephone Nos.:
(a) office
(x) Fax Nos.
(xi) E-mail Address
In case of more names, please provide the information in the above format.
6)
Name of the designated bank w here the Cenvat is deposited.
Name of the bank
Name of the branch
7)
Details of the Bank accounts used for business transaction with name of the bank, its specific branch
and account number.
(a)
Account 1
(i) Name of the bank
(ii) Name of the branch
(iii) Account No.
Details of more Accounts used for business transactions
If yes,(b)
Account 2
1. Name of the bank
2.
Name of the branch
3.
Account No.
yes 
no 
Note: In case of more than two bank accounts, two major bank accounts may be entered above.
11.
List of units belonging to the manufacturer that are located at other places.
Sl. No
Address
Central Excise Registration
No
Service Tax Registration No
Part III- List of hard copies to be kept in Master File.
T he other part of the master file should consist of hard copy of certain documents as illustrated below;(i)
A copy of the latest declaration furnished by the assessees to the department regarding the list of all
records maintained by them in terms of Rule 22 of CER 2002.
(ii)
Copies of Balance Sheets, Profit & Loss Statement, Trial Balance, Annual Reports for the preceding
three years.
(iii)
Copies of T ax Audit reports (under Income T ax Act) for 3 years.
(iv)
Copies of Cost Audit Reports, if any for 3 years.
(v)
A copy of the previous audit reports (if taxpayer was audited previously) – whether by Internal Audit
or CAG.
(vi)
A copy of any other return / declaration sent to any other department / agency or to designated
regulatory authority.
(vii)
ER-4, ER-5 and ER-6 for the preceding three years
(viii)
Working P apers.
(ix)
Minutes of MCM.
(x)
Any other documents relevant for audit for assessment.
(xi)
Copy of Form 3 CD submitted to Income Tax Department (in terms of Section 44 AB of Income T ax
Act)