Clearance of Goods as per Excise notification 26/2012

[Asked by 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.

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.