Excise duty exemption - 12/2012 & 6/2006 Cex notifications

[Srivatsan Krishnamachari]

Dear Experts,

I wish to know, is material falling under chapter no.94 of CEX are exempt from payment of supplies made to mega power projects against ICB. Dept denying exemption from excise duty payment saying it is not blanket permission.

Supplies made against notification nos 6/2006 CEX dtd. 01.03.2006 (sl.no.91) & 12/2012 CEX dtd.17.03.2012 (sl.no.338,339)

Please provide your opinion, if possible with Case laws if any.

Thanks for your support.

Regards

Srinivas

AI Summary

Inquiry on Excise Duty Exemption for Pre-Fab Buildings Under Chapter 94 for Mega Power Projects via ICB An individual inquires whether materials under Chapter 94 of the Central Excise (CEX) are exempt from excise duty for supplies to mega power projects against International Competitive Bidding (ICB), referencing notifications 6/2006 and 12/2012. A respondent clarifies that exemptions under Sl. Nos. 338 and 339 are conditional, requiring compliance with conditions in Sl. Nos. 43 and 44. The inquirer confirms their product, pre-fabricated buildings, meets these conditions and holds exemption certificates. They are advised to pursue the matter with authorities and request a formal rejection if objections persist, allowing for an appeal.