Excise on Concrete Mix

[Nitin Singh]

A work contractor construct building for his contractee. For that work contractor install a Concrete mix plant on a place other than such building site. He has bring Concrete mix through Transit mixer from Concrete Mix Plant to Building site. All Concrete produce by Concrete Mix Plant is used by contractor in such building site only. Now in case Work contractor will liable to pay Excise duty on Concrete Mix or Not? If yes, please refer come case law in which work contractor pay excise on Concrete Mix of his Concrete Mix Plant.

AI Summary

Contractor Must Pay Excise Duty on Concrete Mix Made Off-Site; Exemption Under Notification No. 4/97 Not Applicable. A contractor installed a concrete mix plant away from a building site and transported the mix to the site using a transit mixer. The query raised was whether the contractor is liable to pay excise duty on the concrete mix. The response indicated that the contractor is liable for excise duty because the exemption under Notification No. 4/97 applies only when the concrete mix is prepared at the building site. Since the manufacturing site differs from the building site, the exemption does not apply. A relevant case law cited is COMMISSIONER OF C. EX., BELAPUR vs. SIMPLEX INFRASTRUCTURES LTD.