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

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.