Section 11C Exemption for Chapter 68 Goods manufactured at Construction site
AS per Serial No. 10 of the table to the Notification No. 5/2006 – Central Excise dated 01.03.2006, goods falling under Chapter 68 (except 6804, 6805, 6811, 6812 and 6813), in which more than 25% by weight of red mud, press mud or blast furnace slag or one or more of these materials, have been used, manufactured at the site of construction for use in construction work at such site were exempted.
By Notification No. 15/2009 dated 07.07.2009, the exemption was extended to all goods under the tariff heading with no restriction on 25% by weight of red mud, press mud or blast furnace slag.
But it appears that nobody was paying duty since 01.03.2006 and so now the government has exempted the duty for the period 1st March, 2006 to 6th July, 2009 (Both inclusive) subject to fulfillment of condition that the benefit under this notification shall not be admissible unless the unit claiming benefit in terms of this notification reverse the input credit, if any, taken in respect of inputs used in manufacture of such goods on which the said duty of excise was not levied during the aforesaid period.
Notification No. , Dated : February 17, 2011