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

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..... Central Excise Customs, All Chief Commissioners 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 .....

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..... of goods for Mega Power Projects under the aforesaid Notification. These have been examined by 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 cl .....

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..... notification. c) Clarification has also been sought as to whether the provisions of Central Excise (Removal 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 Notifica .....

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