27 February 2010
We were supplying excisable goods for constructing industrial godowns and sheds. I had little doubt regarding the supply. We are doing one work in this work it includes all the excisable rawmaterials (structures)for constructing the shed and also we were sending the non excisable goods like lighting sheets for fixing of lights and self drilling screws for fixing of sheets and turbo ventilators for cooling solutions. We were paying excise duty on raw materials (Structures),Now i had doubt regarding non excisable suply of lighting sheets, screws & turbo ventilators, whether we have to pay excise for that non excise items or not? we were fixing the above non excise items on our structures. so we have to pay excise duty on the non excisable sales also? or not? In the central excise audit, audit party objected whether you have purchased with non excise but you are using in the structure which was a excisable product so you have to pay for the total amount on non excise sales also. please give me solution.