Clarification Regarding Mega Power Project (MPP) exemption – reg.

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..... of Central Excise, All Directors Generals Sir/Madam, Sub: Clarification Regarding Mega Power Project (MPP) exemption - reg. Representations have been received seeking clarification regarding the entry at S.No. 91B of Notification No.6/2006-CE dated 1.3.2006 (present entry no. 338 of Notification No. 12/2012-CE dated 17.3.2012). Sl.No.91B of Notification No.6/2006-CE dated 1.3.2006 prescribes .....

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..... y the Board and the following issues are clarified for guidance of the field formations and the trade: a) Whether the FDR is required to be submitted to the jurisdictional officer in-charge of the Mega Power Project or to the jurisdictional officer in-charge of the factory from where the goods are cleared for supply to such project: It is clarified that the FDR is required to be submitted to the .....

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..... of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 are applicable to such clearances: These rules are applicable in case the inputs are removed for further use by a manufacturer and not for use in a project. In fact neither entry no.91B of Notification No.6/2006-CE dated 1.3.2006, as amended, nor condition no.28 corresponding to the said entry prescribes that to .....

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