MEGA POWER PLANT CENTRAL EXCISE DUTY EXEMTION

[Ramesh M]

We received order to supply of goods to 2 x 660 MW Mega power plant, Suratgarh, Rajastan. If we want get central excise duty exemption, what is the notification and procedure to be followed. Customer provided mega power certificate only. Kindly suggest.

Regards

Ramesh M

[Rajagopalan Ranganathan]

Sir,
According to Sl. No. 339 of exemption Notification No. 12/2012-CE dated 17.3.2012 as amended all items of machinery, including prime movers, instruments, apparatus and appliances, control gear and transmission equipments, power cables used within the power generation plant, auxiliary equipment (including those required for research and development purposes, testing and quality control) as well as all components (whether finished or not) or raw materials for the manufacture of aforesaid items and their components, required for expansion of mega power projects ( falling under any chapter of the first schedule of Central Excise Tariff Act1985), namely, Vindhyachal STPP Stage-V (Expansion Unit) - 500 MW (NTPC) and UNOSUGEN CCPP, Gujarat (An expansion unit of Sugen CCPP of 1147.5 MW)- 382.5(1) MW (M/s. Torrent Power Ltd.) so certified before the 19th day of July, 2012 by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power are exempted subject to condition No. 44 and List No.11. You please refer to this Notification to ascertain whether you are eligible to avail the exemption.

[Ramesh M]

Thank you Sir,

This is RRVUNL, Suratgarh Project. 2 x 660 MW Listed in Notification No.34/2012 Dt.10.09.2012 Table 338, List 11 and Sl.No.56.

Kindly suggest for above project, which notification to be followed.

Ramesh M

[Rajagopalan Ranganathan]

Sir,

Notification No.34/2012 Dt.10.09.2012 only amends Notification No. 12/2012.

Therefore you have to fillow Notification No. 12/2012-CE as amended by Notification No. 34/2012-CE.

AI Summary

Central excise duty exemption for mega power projects under Notification No.12/2012 as amended clarifies eligible machinery and conditions.
Exemption covers machinery, instruments, apparatus, control gear, transmission equipment, power cables, auxiliary equipment and components for expansion of listed mega power projects. Eligibility and procedural requirements are governed by Notification No. 12/2012-CE as amended by Notification No. 34/2012-CE, and claimants must satisfy condition No. 44 and List No. 11 and obtain required certification and documentation to avail the central excise duty exemption.