Clearance of Goods as per Excise notification 26/2012

[Guest]

Dear Sir,

Please guide us for removal of goods without payment of duty against excise exemption certificate received from customer as per excise notification no 26/2012 dated 08.05.2012 goods which are required for initial setting up of a solar power generation project or facility. Please advice us how to make claearance of such goods whether we have to clear such goods under ARE3 form or any other procedure. Pls explain. Thanks and regards.

[Rajagopalan Ranganathan]

Sir,

Notification 26/2012-CE is amending Notification which amends Notification No. 15/2010-CE. However this notification does not mandate you to clear the excisable goods without payment duty following ARE-3 procedure. Therefore you can remove the goods under your invoice indicating therein the number and date of certificate issued by the Deputy Secretary to Govt. of India Ministry of New and Renewable Energy.

[MUKUND THAKKAR]

Sir,

please read notification carefully because once MNRE issue the certificate which has not consider by dept to allowing you cleared goods under this certificate. but your goods should be covered under this notification. other wise dept will issuing the show cause notice.

AI Summary

Excise exemption for solar project inputs permits clearance on invoice citing a government exemption certificate rather than mandatory ARE-3 procedure. Excisable goods for initial setting up of a solar power facility may be removed without payment of duty if they fall within the scope of a government-issued exemption certificate. The notification does not mandate ARE-3; removal may be effected on invoice provided the invoice records the exemption certificate's number and date issued by the competent officer. Goods not covered by the notification may attract departmental show cause action.