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

Excise duty on ready mix concrete: applicability when manufactured and used on-site by a vendor-installed plant questioned. Whether manufacture of ready mix concrete by a vendor-installed plant within a construction site and its utilisation in the same construction attracts excise duty, and whether the exemption at Sr. No. 74 of Notification No. 04/2006 applies when a vendor installs and operates the plant on the contractor's premises while charging duty.