concessional rate of excise duty

[Guest]

 Dear Sir,

How  we  can check or what process should be adopted to check  the exemption  under Central Excise (Removal of Goods at concessional Rate of duty  for manufacturer of Excisable Goods) Rules, 2001  because some vendors are charging full rate of  Excise duty in the products like installation of cold storage, Installation of  DG set, Installations of Lift for the business  like IT park, Frozen Non-Veg Products .

 Waiting for your valuable guidance.

Thanks

 

[vasudevan unnikrishnan]

The exemption is available subject to the procedure prescribed in the said rules,2001,which interalia include a requisite certificate from the jurisdictional AC,for procuring these exempted items..Once the certificate is obtained and presented at the factory of supplier,he can remove/supply the item quoting the cert.no.If the vendor was not supplied with cert. and/or has not followed the procedure,the items will be subjected to duty w/o any concession.

If the querry is reg method of verification about the end use, it is not contemplated in general.as  per the said rules.

AI Summary

Concessional excise duty requires a prescribed certificate for supply; absence of certificate triggers full duty liability. Exemption under the Rules, 2001 requires procurement and presentation of a certificate from the jurisdictional Assistant Commissioner; the supplier may remove or supply exempted items only after the certificate is presented and quoted. Failure to furnish the certificate or to follow the prescribed procedure renders the goods liable to full excise duty. General verification of end use is not contemplated under the rules.