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

Clarification on Duty-Free Goods Clearance for Solar Projects Under Excise Notification 26/2012; No ARE-3 Form Required. A query was raised regarding the clearance of goods without duty payment under excise notification 26/2012 for solar power projects. The first response clarified that the notification amends a previous one but does not require the use of the ARE-3 form for duty-free clearance. Goods can be removed under an invoice referencing the certificate from the Ministry of New and Renewable Energy. The second response emphasized the importance of ensuring goods are covered under the notification to avoid potential show cause notices from the department.