Goods Supply to Generation of Power using Non-conventional

[Ramesh M]

Dear Experts,

Kindly clarify my doubt, there is central excise duty exemption under notification 33/2005 towards supply of any goods to A Project for the generation of power using non-conventional materials, and another notification 12/2012 Table Sl.No.332 Any Chapter - Non conventional energy devices or systems specified in List 8 - Nil - No condition.

If we follow 33/2005, there is a certificate required from Ministry of non conventional, whereas 12/2012 there is no certificate is required and there is condition.

ours is Material Handling Equipment i.e Conveyors - Chapter Head No.8428,

Can we follow 12/2012 ? to get central excise duty exemption, since there is no conditions and no permissions required and also clarify one notification still under live how department will give further notification for the same purpose.

AI Summary

Central excise duty exemption for non conventional power projects: differing notifications raise certificate and applicability questions for suppliers. Whether central excise exemption for supplies to non conventional power projects can be claimed under Notification 12/2012 rather than Notification 33/2005 is contested: 33/2005 requires a ministry certificate, whereas 12/2012's table entry for non conventional energy devices/systems (List 8) shows a nil rate without an explicit certificate condition. The goods at issue are conveyors (Chapter Heading 8428); the supplier asks if they may rely on 12/2012 and how administrative overlap between notifications affects entitlement and required documentation.