RMC (Ready mix concrete)

[SHARANAGOUDA SANGANAGOUDA]

Dear sir,

RMC (Ready mix concrete) Plantation started within the Construction Premises and utilised to same Construction, but is it attaract Excise duty at 2.06% ? kindly to be suggested with notifications

AI Summary

Does Ready Mix Concrete Used On-Site Qualify for Excise Exemption Under Notification 04/2006-CE, Sr. No. 74? A query was raised regarding whether Ready Mix Concrete (RMC) manufactured and utilized within a construction site attracts an excise duty of 2.06%. One respondent referred to Sr. No. 74 of Notification No. 04/2006-CE, dated 01/03/2006, which provides an exemption for RMC used at the site itself. The inquirer, a contractor, questioned the applicability of this exemption as a vendor is charging excise duty. They requested further clarification, including any relevant judgments or case laws.