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

Power Plant Developer Seeks Clarification on Excise Exemption for Aluminum Sheets under Notification No. 12/2012 CE, Serial No. 336. A power plant developer with Mega Power Project status is facing issues with a subvendor who is reluctant to supply aluminum profile sheets under the Central Excise exemption Notification No. 12/2012 CE, Serial No. 336. The subvendor insists that Serial No. 338 is also required, as amended by Notification No. 34/2012-CE dated 10-09-2012. The developer seeks clarification on convincing the subvendor that the exemption under Serial No. 336 suffices. Responses suggest reviewing the amendments and question whether a general exemption can be used when a specific one is also available.