EXEMPTION UNDER CENTRAL EXCERCISE

[Asked by 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.

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.