02 June 2016
A construction company executing Road projects to various state/central governments under works contract services. As per the work contract aggrement provided to them the work includes laying of Hum Pipes below ground level. To maintain the quality of pipes the company manufacturing hume pipes at their project site it self and the same were laying in the road project. Excise officials are demanding excise duty on manufacture of hume pipes. Please adivse whether excise duty payable by the company.
03 June 2016
Dear sir, Are u sure. the company is not supplying Hume Pipes. Company is manufacturing Hume Pipes at project site and installing as per work contract aggrement
21 July 2024
If a construction company is manufacturing Hume pipes at its project site for its own use and not for sale, the question of excise duty does not arise.