Steam generation from biomass briquettes

[AJAY SINGH]

Please any one give opinion that steam generation from biomass briquettes at clients location is excisable or not

AI Summary

Debate on Excise Duty for Steam from Biomass Briquettes: Excisable but Exempt if Used as Fuel On-Site. A forum discussion revolves around whether steam generation from biomass briquettes at a client's location is subject to excise duty. Participants debate the excisability and duty implications, referencing specific chapter headings of the Central Excise Tariff Act. It is noted that steam is excisable but not dutiable unless removed or sold. If used captively, it may be exempt under certain notifications. The conversation clarifies that if steam is generated and used as a fuel by the client, it may be exempt from duty unless it results in the production of excisable goods.