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

Excise duty exemption conditional on meeting notification eligibility; compliance and certificate support claiming relief.
Exemption under Notification Nos. 6/2006 and 12/2012 for supplies to mega power projects is conditional; nil rate entries apply only if the supplier satisfies the Annexure conditions and holds the prescribed exemption certificate. Classification of the goods under Chapter 94 (prefabricated buildings 9406 00 99) and documented compliance supports claiming the exemption; a departmental denial without a speaking order should be pursued through appeal.