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 on-site manufacture of steel structures allowed when conditions are met and exemption notification is claimed. Excise duty on steel structures made and consumed on-site for road projects depends on four conditions-manufacture, marketability, tariff entry, and movability-and on whether intermediate goods are exempt when incorporated into a dutiable final product; exemption is also available if the supplier clears goods under the applicable exemption notification for road projects.