ready-mix concrate

[tasvir sharma]

rate of excise duty on "RMC" and condition of cenvat credit.

Thanks 

Tasvir Sharma

AI Summary

Excise duty on Ready Mix Concrete clarified: applied rates follow notifications; site-manufactured mix may be exempted.
Notifications reduce the applicable central excise levy on Ready Mix Concrete below the basic tariff rate while education and secondary cesses may remain applicable; site-manufactured concrete used at the construction site is exempt from central excise. The applied duty and cenvat credit position for RMC therefore depends on tariff classification and successive excise notifications rather than the basic tariff alone.