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Scope of 'site' enlarged for exemption from excise- (Ministry of Finance ) (06 Jul 2016)



The Ministry of Finance enlarged the scope of the word ‘site’ in its excise exemption notification.

By an earlier notification, the Ministry had provided exemption of excise on goods manufactured at site of contraction for use in construction work - such as laying of pipelines. For exemption to be availed, the good must be manufactured on "any premises made available for the manufacture of goods by way of a specific mention in the contract or agreement for such construction work, provided that the goods manufactured at such premises are solely used in the said construction work only” - the site.

The Ministry clarified that ‘site’ would not be give a restrictive meaning. Certain conditions that would need to be fulfilled included the premises are made available to manufacturer of goods by mention in contract or agreement for construction and the goods themselves be manufactured at such premises.

Relevant : Notification No. 12/2012-Central Excise MANU/EXCT/0023/2012


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