GOODS SUPPLY TO MEGAPOWER & EPCG HOLDER COMPANY

[SNEHAL SHAH]

Dear sir,

Please give Valuable feedback as mention below :

GOODS SUPPLY TO MEGA POWER PROJECT/ULTRA MEGA POWER PROJECT:-

Q.1) We are manufacturer(DTA unit) of EOT Crane(CET: 84261100) & Tower Crane(CET: 84262000), and also registered with Central Excise, Customs & Service Tax Department with availing CENVAT Credit facility. Mostly, we supply the said goods to upcoming power projects. It may be mega power projects or Ultra Mega Power projects under NIL Excise Duty against Central Excise Notification No.06/2006-CE dated 01.03.2006 and as amended. Please give your valuable notes for the said subject.

Q.2) Please brief notes regarding to avail benefits(supplier/buyer) & what conditions to be required as per Central Excise & Customs Act & Rules?

Q.3) When buyer needs Disclaimer Certificate from supplier & what situations?

Q.4) In the above case REVERSAL of CENVAT is necessary, if yes or not  & why? Please give your valuable opinions.

GOODS SUPPLY TO EPCG LICENCE HOLDER:- i.e.  Indigenous sourcing of Capital Goods as a EPCG License holder:

Q.1) We are manufacturer(DTA unit) of EOT Crane(CET: 84261100) & Tower Crane(CET: 84262000), and also registered with Central Excise, Customs & Service Tax Department with availing CENVAT Credit facility. Mostly, we supply the said goods to EPCG License holder. It may be 3%  or Zero% EPCG License holder. Please give your valuable notes for the said subject matter.

Q.2) What type of benefits can avail Domestic Supplier and in what situations & what conditions must be followed?

Q.3) What type of benefits can avail as an EPCG LICENSE HOLDER and in what situations & what conditions must be followed?

Q.4) In this case as an EPCG License Holder any change(increase/decrease) EXPORT OBLIGATION, if any why & what situations?

Q.5) In this case as a Domestic supplier’s, What formalities to be followed prior clearance/documentation procedures and after clearance as per Central Excise Rules?

 With Regards,

SNEHAL SHAH

AI Summary

Advice Sought on Excise Duty Exemptions and CENVAT Credit for Supplying to Mega Projects and EPCG License Holders An individual sought advice on supplying goods to Mega Power Projects and EPCG License holders, focusing on excise duty exemptions and CENVAT credit implications. They queried about the necessary conditions under the Central Excise and Customs Act, the need for a disclaimer certificate, and the reversal of CENVAT. Additionally, they inquired about the benefits and obligations for domestic suppliers and EPCG license holders, including export obligations and documentation procedures. The response suggested availing of TED and DBK benefits according to the Foreign Trade Policy 2009-14 and offered further assistance via email or phone.