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Excise on Concrete Mix

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..... Excise on Concrete Mix
Query (Issue) Started By: - Nitin Singh Dated:- 7-10-2013 Last Reply Date:- 10-10-2013 Central Excise
Got 1 Reply
Central Excise
A work contractor construct buildin .....

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..... g for his contractee. For that work contractor install a Concrete mix plant on a place other than such building site. He has bring Concrete mix through Transit mixer from Concrete Mix Plant to Buildin .....

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..... g site. All Concrete produce by Concrete Mix Plant is used by contractor in such building site only. Now in case Work contractor will liable to pay Excise duty on Concrete Mix or Not? If yes, please r .....

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..... efer come case law in which work contractor pay excise on Concrete Mix of his Concrete Mix Plant. Reply By Mritunjay Kumar: The Reply: As per my view, Yes, the contractor will be liable to pay excis .....

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..... e duty as the exemption Notification No. 4/97 dt. 1-3-97 applies to the the circumstances when concrete mix is prepared at the site. As you have clearly mentioned that site of building is different fr .....

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..... om the site of manufacture of concrete mix. Therefore, in this case exemption provided by the said Notification is not available. There are various case laws regarding this matter. You can refer the c .....

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..... ase law decided by Hon'ble supreme court of India in the case of COMMISSIONER OF C. EX., BELAPUR Versus SIMPLEX INFRASTRUCTURES LTD. [2008 (4) TMI 102 - SUPREME COURT].
Discussion Forum - Knowledg .....

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..... e Sharing .....

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