TaxTMI 
TaxTMI 
Applicability of Central Excise exemption on Ethanol/ Methanol blended Petrol, and High-speed diesel blended with bio-diesel, when blending is done within the refinery
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.... Tax Research Unit Room No. 146-J, North Block New Delhi, 22nd June, 2021 To All Principal Chief Commissioners/ Chief Commissioners of Customs & GST All Principal Director Generals/ Director Generals of Customs & GST Madam/Sir, Subject: Applicability of Central Excise exemption on Ethanol/ Methanol blended Petrol, and High-speed diesel blended with bio-diesel, when blending is....
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....); ii. Appropriate GST (Central tax, State tax, Union Territory Tax or integrated tax) have been paid on portion of ethanol or methanol, as the case may be, which is which is a specified percentage of the blend (specified in the relevant notification) and iii. Ethanol/Methanol blended petrol is conforming to the Bureau of Indian Standards Specification, as specified in the releva....
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....e of mixing the two, before the EBP was taken out from the factory/refinery premises. However, it is common case of the parties that as per Rule 8, the said duty has been paid on motor spirit (petrol) also, within the required period by 5th day of the following month. Once that is so and the duty has also been paid, it would be too technical a default to penalise the Corporation on the ground that....
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....from the factory. Accordingly, it is clarified that the exemption from Central Excise on blended fuel, shall also be available in case the blending is done within the factory premises, provided that the assessee pays the required Central excise duty on Motor Spirit (commonly known as petrol) by the due date (based on removal of the Ethanol/ Methanol blended fuel from the factory). Proper account o....