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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Clarification on Mega Power Project Exemption: FDR Submission to Jurisdictional Factory Officer, Not Project Site.</h1> The circular addresses clarifications regarding the Mega Power Project (MPP) exemption under Notification No. 6/2006-CE. It specifies that the Fixed Deposit Receipt (FDR) for the Central Excise duty must be submitted to the jurisdictional Deputy or Assistant Commissioner in charge of the factory supplying goods, not the project site. Multiple FDRs can be submitted over time as clearances occur, each valid for at least 36 months. Additionally, the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, do not apply to these clearances, as the rules are intended for manufacturing inputs, not project supplies.
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