EXEMPTION UNDER CENTRAL EXCERCISE

[Guest]

My company is power plant developer which has got exemption  under Mega Power Project status from  ICB  under Notification no. 12/2012 CE

One of  our subvendor  is reluctant to  supply  Aluminium profile sheets (colour coated and plain) . under  exemption under central excercise under Notification no. 12/2012 CE serial no 336.

We have got exemption under serial no 336.

He is saying that exemption under serial no 338 is also required to supply Aluminium profile sheets and saying that notification is ameneded in Sept 2012.

As per my knowledge  serial no 338  is required for supply of machinery . 

We are in urgent need of goods ( Aluminium sheets) and time is constraint for us  but he is insisting us to take exemption  for 338.

Please clarify how can we convince the subvendor to supply the goods at the earliest.

[YAGAY andSUN]

It may fall under the Entry No. 336 since the Entry No. 338 has been amended vide Notification No. 34/2012-CE dated 10-09-2012.

Please check the notification no. 34/2012-CE dated 10-09-2012 in this regard.

[Guest]

Dear Prdeep Khatri,

Thank you for your reply . I am aware that  the Entry No. 338 has been amended vide Notification No. 34/2012-CE dated 10-09-2012.

But I could not clearly understand the amended Entry no 338. I kindly request you to clarify the amended Entry no 338 vide Notification No 34/2012 CE daed 10/09/2012.  

Thanking you

ELMadhu

 

[Rajaraman PK]

Dear Sir ,

Thanks for the reply. However the Sub vendor insists that though our project is eligible for exemption both under sr. no. 336 & 338 ; 338 being specific to our project we need to avail the exemption under 338 only and comply with the conditions thereto. But I am of the opinion that when my company is complying with the condition related to sr. no. 336 , We can avail the ED exemption under this sr. no. though 338 may be more specific to our company.

Is there any bar in availing general exemtion when specific exemtion is also available?

AI Summary

Central Excise exemption eligibility: whether general exemption may be claimed when a specific exemption applies. A power plant developer with a mega power project excise exemption seeks aluminium profile sheets but the supplier refuses, citing an amended, more specific notification entry; the issue is whether the buyer may rely on its existing notification entry for exemption and whether a supplier can lawfully demand invocation of the specific amended entry and compliance with its conditions before supply.