TaxTMI 
TaxTMI 
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.
Excise on Concrete Mix
07 Oct 2013 
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Excise liability on off-site manufactured concrete arises when concrete is produced away from the construction site and transported for use.
A contractor manufacturing concrete at an off-site concrete mix plant and transporting it by transit mixers to the building site is not eligible for the site-preparation exemption and is therefore liable to pay excise duty on the concrete; the exemption applies only when concrete is prepared at the construction site. (AI Summary)
A contractor manufacturing concrete at an off-site concrete mix plant and transporting it by transit mixers to the building site is not eligible for the site-preparation exemption and is therefore liable to pay excise duty on the concrete; the exemption applies only when concrete is prepared at the construction site. (AI Summary)