19 February 2015
Vide notification no. 12/2012-CE dated 17-3-12 as amended from 12/2013 dt 1-3-2013 effective duty is rs. 60/- per sq mt.. In this notification serial no 54 . these four tarrif code are given 25151220,25151290,68022110,68022190. Heading 6802 means worked monumental or building stone & article. This applies not only heading 2515 but also to all other natural stones similarly worked. My question is can we take CENVAT on irregular marble slab of terrif code 25151220 purchased and then on which we do process of cutting & sizing in regular rectangle size and polishing over it and then discharge under tarrif code 68022110 polished regular cut to size marble slab
Querist :
Anonymous
Querist :
Anonymous
(Querist)
21 February 2015
Can any excise experts suggest on this topic?