excise on coal based power plant

Dear CA Amit Sharma,

Though 'Electrical Energy' finds a classification in the C. Excise Tariff (27160000), the rate column is blank. Thus, there is no C. Excise duty on electricity.

On purchase side certain benefits are available to power projects. Pls refer to the entries at Sr. no. 91, 91A, and 91B of notification 06/2006-C. E. and Sr. 400 of the notification 21/2002-Cus. If the procurements are under International Competitive Bidding the duty rate is zero (import as well as indigenous). Alternatively, you may opt for deemed export benefits under chapter 8 of Foreign Trade Policy.

There are several conditions such as the project being inter-state; power purchase agreement etc.

Dear Sir,

I am working in a new biomass based power plant. please tell me can it applicable excise if yes or no.

and clearification in attachement.