Exemption from excise duty, Central Excise

[Purshottam Agarwal]

I wanted to know that there is any exemption available from excise duty on manufacture of steel structure purely manufacuture and consumed at site related to road projects

Posts / Replies

[Vivek Harsh]

 

For manufacture 4 conditions to be satisfied

a) manufactue

b) marketable

c) mentioned in tarrif

d) movable

Further  intermediated goods used in manufacture of final good are exempted provided final goods is dutiable.

If intermediate goods manufacture while formation of road are markitable in market and can be sold in that condition  than they shall be charged to duty otherwise exempt.

 

 

[Naveed S]

Yes of course, exemption from excise duty is surely available, if such goods are manufactured and cleared for Road Projects, provided the same are removed by availing the benefit of exemption notification no. 6/2002 CE as amended and 108/95 CE as amended..

Please check your P.O., and verify if either of the two notification number is mentioned therein or not...