DVAT rate on refuse derivative fuel

[N R CONSULTING N R CONSULTING]

Dear Sir,

Our client  has been engaged by  MCD for collection and processing of Construction and Demolition wastes. From the wastes collected they have processed Refuse Derivative Fuel which has a demand in the cement industry. 

Refuse-derived fuel (RDF) or solid recovered fuel/ specified recovered fuel (SRF) is a fuel produced by shredding and dehydrating solid waste (MSW) with a converter technology. RDF consists largely of combustible components of municipal waste such as plastics, textile, leather, corrugated boxes, waste coir, cotton and biomass. The RDF is recovered by subjecting the incoming the fresh mixed municipal solid waste through a series of electro-mechanical unit operations, which include  pre-sorting  of pre-defined waste components, shredding of waste into defined sizes, removal of inerts through air-density separator, removal of ferrous components using Magnetic separator, followed by secondary shredding(subject to customer’s requirement) and formation of bales/briquettes.

Can you please let me know at what rate will it be taxed under DVAT Act. If possible please supprt your justification with sctions/provisions/case laws.

An early reply will be highly appreciated.

Warm Regards.

[YAGAY andSUN]

I could not find out anything regarding your query.  It is bette to seek the clarification from the DVAT Department by filing of an application for advance ruling or DDQ.

AI Summary

Consulting Firm Seeks DVAT Rate Clarification for Refuse-Derived Fuel; Suggested to File for Advance Ruling. A consulting firm inquired about the applicable DVAT rate for refuse-derived fuel (RDF) processed from construction and demolition waste, which is in demand in the cement industry. RDF is created by shredding and dehydrating municipal solid waste and consists mainly of combustible materials like plastics and textiles. The firm sought clarification on the tax rate under the DVAT Act, requesting support through legal provisions or case laws. The response suggested that they seek clarification directly from the DVAT Department by filing an application for an advance ruling or determination of disputed questions (DDQ).