excise duty on goods mfg at site

[Ramesh Patel]

We have received work order for supply and fixig of cement block for road. we are planning to mfg cement block at site. wheater site mafg goods are exempted from excise duty. What are the procedure? Is there any procedure specified in Central Excise Law. What are the compliances required to be complied to exempt from duty. Wheater we need to register site in Excise or need to give any intimation to Excie dept. If we sub let the work what will be status of sub contractor in Excise and service tax

AI Summary

Cement Blocks Made On-Site for Road Projects Exempt from Excise Duty Under Notification No. 15/2009, Tariff Heading 6810. A query was raised about whether cement blocks manufactured on-site for a road project are exempt from excise duty. Initially, it was clarified that such blocks are marketable goods and excisable, requiring separate registration. However, a provision under Notification No. 15/2009 was mentioned, which grants exemption for goods manufactured at the site under tariff heading 6810. It was confirmed that exemption is applicable if the conditions of actual construction and use at the site are met, as per the amended notification.