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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....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 done within the refinery-reg. References have been received s....

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....ntegrated 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 relevant notification. 3. Similar exemptions existed in the pre-GST regime also. In this rega....

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.... 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 the duty should have been paid prior to the mixing and therefore, deny it the benefit of exempti....

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...., 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 of such blending and details of the tax paid on Motor Spirit (petrol) and Ethanol/Methanol, used for t....