Exemption from excise duty

[Purshottam Agarwal]

I wanted to know that there is any exemption available from excise duty on manufacture of steel structure purely manufacuture and consumed at site related to road projects

[Vivek Harsh]

 

For manufacture 4 conditions to be satisfied

a) manufactue

b) marketable

c) mentioned in tarrif

d) movable

Further  intermediated goods used in manufacture of final good are exempted provided final goods is dutiable.

If intermediate goods manufacture while formation of road are markitable in market and can be sold in that condition  than they shall be charged to duty otherwise exempt.

 

 

[Mahir S]

Yes of course, exemption from excise duty is surely available, if such goods are manufactured and cleared for Road Projects, provided the same are removed by availing the benefit of exemption notification no. 6/2002 CE as amended and 108/95 CE as amended..

Please check your P.O., and verify if either of the two notification number is mentioned therein or not...

AI Summary

Excise Duty Exemption for Steel Structures at Road Projects: Key Conditions and Compliance with Notifications 6/2002 CE, 108/95 CE. A query was raised about the availability of excise duty exemption for steel structures manufactured and consumed at road project sites. One response outlined that exemption depends on four conditions: manufacture, marketability, tariff mention, and movability. Intermediate goods used in manufacturing final goods are exempt if the final product is dutiable. Another response confirmed that exemption is available if goods are manufactured and cleared for road projects, provided they comply with exemption notifications 6/2002 CE and 108/95 CE. Verification of purchase orders for these notifications is advised.