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Applicability of Central Excise exemption on Ethanol/ Methanol blended Petrol, and High-speed diesel blended with bio-diesel, when blending is done within the refinery - Central Excise - 1078/02/2021

Extract

..... is done within the refinery-reg. References have been received seeking clarification on applicability of exemption from Basic Excise duty and other cesses, under different notifications, in case the blending of motor spirit (commonly known as petrol) and ethanol or methanol, is done within the refinery. 2. The matter has been examined. Exemption from Basic Excise Duty, Road and Infrastructure cess (RIC), Special Additional Excise Duty (SAED) and Agricultural and Infrastructure and Development Ce .....

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Applicability of Central Excise exemption on Ethanol/ Methanol blended Petrol, and High-speed diesel blended with bio-diesel, when blending is done within the refinery - Central Excise

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..... 1-3-2002 and the notification No. 15/2003-C.E., dated 1-3-2003, held in favour of the respondent as under: As noticed, the benefit is given to the final product, i.e., 5% ethanol doped petrol (EBP) which is a blend of 95% motor spirit (petrol) and 5% ethanol. Both the said products were being stored in the premises of the refinery of the assessee and on the ethanol, the excise duty had been paid whereas on the motor spirit, the excise duty was not paid at the time of mixing the two, before the E .....

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Applicability of Central Excise exemption on Ethanol/ Methanol blended Petrol, and High-speed diesel blended with bio-diesel, when blending is done within the refinery - Central Excise

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..... nol, pays excise duty on petrol so used for blending, even if such duty is paid for blending, i.e., at the time of clearance of Ethanol/ Methanol Blended Petrol from the factory. Accordingly, it is clarified that the exemption from Central Excise on blended fuel, shall also be available in case the blending is done within the factory premises, provided that the assessee pays the required Central excise duty on Motor Spirit (commonly known as petrol) by the due date (based on removal of the Ethan .....

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Applicability of Central Excise exemption on Ethanol/ Methanol blended Petrol, and High-speed diesel blended with bio-diesel, when blending is done within the refinery - Central Excise

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