Excise duty on coal

Sir,

The above option is for the traders of coal and not to the end user/consumers. The option of not availing Cenvat credit and paying e/duty at a concessional rate @ 1.03% is available to traders of coal.

Since your supplier of coal (any coal co.) has availed cenvat credit, he is liable to pay e/duty @ 5.15% to the GoI. Your action/inaction to avail cenvat credit is of no concern to the coal companies. So MPSEB is liable to pay e/duty @ 5.15% to the suppliers of coal.

coal india is not a SSI unit, hence he can not charge concessional rate of duty.

I am the Dealer of Coal. I am purchasing imported coal from Essar Ltd. and same was supplied to Power houses. Asst. Commissioner was saying there is no need to take registration of the Dealer.

Kindly Suggest me whether to take registration or not.

if power house( your buyer) demand cenvatable invoice from yourself, then only you have to get registered, otherwise not.

clarification is not clear,  We are a manufacturing unit , we use coal for our boiler, we are procuring coal with excise  duty.whether we can avail cenvat credit on coal or not

clarification is not clear,  We are a manufacturing unit , we use coal for our boiler, we are procuring coal with excise  duty.whether we can avail cenvat credit on coal or not

Dear Amith sir,

You may take Cenvat Credit on COAL. but the duty charged is 6.18% not 2.06%.