Excise duty on fabrication at site

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

10 September 2015 A steel girder bridge is under construction. We shall procure the steel material from SAIL. We have two options to get the material fabricated. Firstly by engaging the fabricator and get it on site. Second option is to supply the material to a Job Worker and get the steel fabricated at his place. What shall be the Excise duty in first and second case.
One another option is that some other agency procures the material on our behalf, fabricate the steel and supply us the fabricated material. What shall be excise duty in this case ? The bridge is for the Government and for public purpose. Pl reply Thanks

Arun Kumar Singh

Arun Kumar Singh (Expert)
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11 September 2015 As per Sl. No. 64 of notification no. 3/2005-CE dated 24.2.2005, structures fabricated at site of work for sue in construction at site are exempt from duty.