• Excise Duty not applicable for Components for wind turbine Generators under Notification 2012/12, S No 332, List 8 -21.

[JOSEPH MATHEW]

Could you please HELP me on what basis can the Excise duty be availed by us and what documentation is necessary for the same. Further, based on this notification can be also get ED benefit on the raw material purchased for the manufacture of these components? Please have a look and provide some details.

Could you please verify on what basis can the Excise duty be availed by us and what documentation is necessary for the same. Further, based on this notification can be also get ED benefit on the raw material purchased for the manufacture of these components? Please have a look and provide some details.

[Rajagopalan Ranganathan]

Sir,

Sl. No. 21 of List 8 of Notification No. 12/2012-CE dated 17.3.2012 as amended was omitted by Notification No. 12/2014-CE dated 11.07.2014. Therefore the concession granted by the said Notification is not available now.

AI Summary

Excise duty concession removed - wind turbine component exemption under the prior notification is no longer available; check current entitlement. Sl. No. 21 of List 8 in Notification No. 12/2012-CE, which had been invoked to secure excise concession for wind turbine components and related input-duty benefits, was omitted by Notification No. 12/2014-CE dated 11.07.2014; accordingly that concession is no longer available, and entitlement or documentation cannot be premised on the omitted entry.