Eligibility of Cenvat Credit when supply of goods to Mega Power Project

[Ramesh M]

Dear Expers,

We are manufacture of Material Handling Equipment like Conveyors, we are planning to supply goods to 2 x 660 MW Suratgarh super critical thermal power station. (It is not International competitive bidding)

I have two issues to clarify from you :

1) Whether we get central excise duty exemption against our supplies ? if yes which notification i need to refer

2) Whether we eligible to avail cenvat credit on our inputs ? if yes what are conditions

AI Summary

Manufacturer Seeks Excise Duty Exemption, Cenvat Credit Eligibility for Mega Power Project; Refer to Notification No.12/2012-C.E. A manufacturer of material handling equipment is inquiring about central excise duty exemption and eligibility for Cenvat credit when supplying goods to a mega power project. The discussion highlights the need to refer to Notification No.12/2012-C.E. for duty exemption, subject to specific conditions. Regarding Cenvat credit, it is confirmed that it can be claimed, but if the final product is exempt from duty, Rule 6 of the Cenvat Credit Rules must be followed, requiring payment of 6% on the exempted value. If the project is under International Competitive Bidding, different conditions apply.