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

[Rajesh Sharma]

Kindly refer Sr. No. 74 of the NTF. NO. 04/2006-CE, DT. 01/03/2006 for exemption on rmc used at site itself.

[SHARANAGOUDA SANGANAGOUDA]

Dear sir,

We are the contractor and one of the vendor installed the RMC Plant at our site premises and  RMC (Ready mix concrete) is manufacturing and utilising the same site, is it attract excise duty? and sr.No.74 of the NTF.NO.04/2006 DT.01.03.2006 is applicable for this site? But here the vendor is putting excise duty at 2.06% how far it true?

kindly quote with judgment or any case laws...

Thanks with regards

sharanagouda s

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.