Excise Duty

Promissory estoppel against area-based exemptions – a conundrum of public interest

Govt. of India (GOI- both Central and State) has consistently from time to time in the past has announced various investment-based incentives to promote economy, industrialization, and wealth distribution in industrially backward states under the Article 34 (c) of the Constitution of India (COI)....

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Multiple litigations in Budgetary Support Scheme Refund

The Government of India implemented the Northeast Industrial and Investment Promotion Policy (NEIIPP), 2007 for Northeastern states including Sikkim, and a package for special category states for Jammu & Kashmir, Uttarakhand, and Himachal Pradesh to promote industrialization. A major benefit of the policy was the exemption from excise...

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CENVAT Credit on Commission Agents Services – Calcutta High Court

A vexed issue, being eligibility of CENVAT credit on Sales Commission Agent's Services, post the judgment of the Hon’ble Gujarat High Court in Cadila Healthcare Limited, came up before the Division Bench of Hon’ble Calcutta High Court. The period in dispute in this case was from 2011 to 2016....

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CESTAT: Demand of duty of Rs. 163 Crore based on assumptions is not permissible

CESTAT held that the assessing authority has not found any undeclared machines in the manufacturing premises or factory of the assessee and duty has been demanded based on assumptions and presumption, which is not permissible under the scheme of compounded levy on the product manufactured by the assessee. Therefore, the appeals filed by t...

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Assertion of clandestine removal cannot be proved merely by testimony of some transporters

HC held that accusations of clandestine removal cannot be confirmed merely based on statement of few transporters under Central Excise Act...

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CBIC Chairman releases National Time Release Study, 2022

Shri Vivek Johri, Chairman, Central Board of Indirect Taxes and Customs (CBIC), presented a set of Time Release Studies (TRS) conducted by the department. TRS are essentially a performance measurement tool for assessing the cargo clearance process of the international trade, as recommended by the World Trade Organization (WTO) under the T...

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Impact of Rising Excise Duties of Fuel/LPG on income inequality

(a) whether the Government has assessed the impact of rising excise duties and taxes on fuel/liquefied petroleum gas on income inequality; (b) if so, the details of the incidence of fuel excise duties on varying income groups of the population;...

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Certain important changes under central excise

Certain important changes under Central Excise related functionality incorporated in CBIC-ACES-GST Integrated Application w.e.f. JANUARY 2022: 1. New Account Head Code, namely, ‘00380416’ has been allotted in respect of Central Excise levy namely ‘Agriculture Infrastructure and Development Cess’ on permanent basis ...

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Budget 2022: Exhaustive analysis of changes in GST, excise & custom duty

Finance Minister has introduced the Finance Bill, 2022 in Lok Sabha today, that is 1st February, 2022. Changes in Customs, Central Excise, GST law and rates have been proposed through the Finance Bill, 2022....

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‘Health And Education Cess’ Not Allowed as Business Expenditure

Health and Education Cess is not allowed as business expenditure. This was clarified by Smt Nirmala Sitharaman, Union Minister of Finance while presenting the Union Budget in the Parliament today....

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No duty leviable in absence of corroborative evidence on allegation of Clandestine manufacture and removal of Finished Goods

Maa Foundry Private Limited Vs Commissioner of Central Excise (CESTAT Kolkata) - Duty could not be demanded on the ground that there was absence of corroborative evidence on allegation of clandestine manufacture and removal of finished goods as ,the allegation of clandestine manufacture and removal of finished goods by the Appellant made in the Show Cause Notice, was merely on a...

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Scope of interference to notice by Court under Article 226 is limited

Sanmar Foundries Limited Vs Commissioner of Central Excise and Customs (Madras High Court) - Madras High Court held that that the scope of interference to a show-cause notice by a writ Court exercising its power under Article 226 of the Constitution of India, is very limited, barring few exceptions, like lack of jurisdiction or abuse of process of law, etc. Here, writ petition entertained a...

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Interest amount not held as payable under SVLDR Scheme is to be refunded back

Capital Ispat Ltd. Vs Commissioner (CESTAT Delhi) - CESTAT Delhi held that amount deposited prior to adjudication but not held as payable under SVLDR Scheme is liable to be refunded back to the appellant....

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Duty not payable on scrap not generated from manufacturing process or cenvatable input/ capital goods

Shreno Ltd Vs C.C.E (CESTAT Ahmedabad) - CESTAT Ahmedabad held that duty not leviable on scrap which is neither generated from the manufacturing nor generated from the cenvatable input or capital goods....

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Cenvat Credit to purchaser cannot be denied on mere allegation of non-existence of seller

New Modern Technomech Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) - CESTAT Kolkata held that Cenvat Credit cannot be denied alleging non-existence of seller as the Appellant being a bonafide purchaser of goods for a price which included the duty element and payment made by cheque and availed CENVAT Credit based on Cenvatable documents....

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SAED on Diesel reduced to Rs. 9 per litre

Notification No. 39/2022-Central Excise - (16/11/2022) - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022 , to reduce the Special Additional Excise Duty on Diesel to Rs. 9 per litre vide Notification No. 39/2022-Central Excise Dated: 16th November, 2022 GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) New Delhi,...

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SAED on production of Petroleum Crude increased to Rs. 10,200 per tonne

Notification No. 38/2022-Central Excise [G.S.R. 820(E)] - (16/11/2022) - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty (SAED) on production of Petroleum Crude to Rs. 10,200 per tonne vide Notification No. 38/2022-Central Excise Dated: 16th November, 2022 GOVERNMENT OF INDIA MINISTRY OF FINANCE (Departm...

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CBIC increases Special Additional Excise Duty on Diesel to Rs. 11.50 per litre

Notification No. 37/2022-Central Excise - (01/11/2022) - CBIC amends Notification No. 04/2022-Central Excise, dated 30th June, 2022, to increase Special Additional Excise Duty on Diesel to Rs. 11.50 per litre vide Notification No. 37/2022-Central Excise | Dated: 1st November, 2022. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) New Delhi ...

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SAED on Petroleum Crude Production reduced & increased on Aviation Turbine Fuel

Notification No. 36/2022-Central Excise [G.S.R. 799(E)] - (01/11/2022) - CBIC reduces Special Additional Excise Duty on production of Petroleum Crude to Rs. 9,500 per tonne and increases Special Additional Excise Duty export of Aviation Turbine Fuel to Rs. 5 per litre vide Notification No. 36/2022-Central Excise | Dated: 1st November, 2022. GOVERNMENT OF INDIA MINISTRY O...

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Mechanism for implementation of additional basic excise duty on sale of unblended petrol

Circular No. 1085/06/2022-CX - (31/10/2022) - Mechanism for implementation of additional basic excise duty @Rs. 2 per litre levied on sale of unblended motor spirit (commonly known as petrol) - Circular No. 1085/06/2022-CX...

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Recent Posts in "Excise Duty"

No duty leviable in absence of corroborative evidence on allegation of Clandestine manufacture and removal of Finished Goods

Maa Foundry Private Limited Vs Commissioner of Central Excise (CESTAT Kolkata)

Duty could not be demanded on the ground that there was absence of corroborative evidence on allegation of clandestine manufacture and removal of finished goods as ,the allegation of clandestine manufacture and removal of finished goods by the Appellant made in the Show Cause Notice, was merely on assumption and presumption, without suffi...

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Scope of interference to notice by Court under Article 226 is limited

Sanmar Foundries Limited Vs Commissioner of Central Excise and Customs (Madras High Court)

Madras High Court held that that the scope of interference to a show-cause notice by a writ Court exercising its power under Article 226 of the Constitution of India, is very limited, barring few exceptions, like lack of jurisdiction or abuse of process of law, etc. Here, writ petition entertained as show cause notice issued on lack of ju...

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Interest amount not held as payable under SVLDR Scheme is to be refunded back

Capital Ispat Ltd. Vs Commissioner (CESTAT Delhi)

CESTAT Delhi held that amount deposited prior to adjudication but not held as payable under SVLDR Scheme is liable to be refunded back to the appellant....

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Duty not payable on scrap not generated from manufacturing process or cenvatable input/ capital goods

Shreno Ltd Vs C.C.E (CESTAT Ahmedabad)

CESTAT Ahmedabad held that duty not leviable on scrap which is neither generated from the manufacturing nor generated from the cenvatable input or capital goods....

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Cenvat Credit to purchaser cannot be denied on mere allegation of non-existence of seller

New Modern Technomech Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata)

CESTAT Kolkata held that Cenvat Credit cannot be denied alleging non-existence of seller as the Appellant being a bonafide purchaser of goods for a price which included the duty element and payment made by cheque and availed CENVAT Credit based on Cenvatable documents....

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Cenvat Credit eligible on Computer Server & Housekeeping Services at office

Indian Additives Limited Vs Commissioner of G.S.T. and Central Excise (CESTAT Delhi)

Indian Additives Limited Vs Commissioner of G.S.T. and Central Excise (CESTAT Delhi) The definition of “capital goods” after 01.04.2016 does not exclude ‘any equipment or appliance used in an office’. For this reason, I hold that the credit availed by the appellant on the said computer server after 01.04.2016 would be eligible. It...

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No duty payable on WIP/semi-finished goods lying at time of de-bonding of EOU

IPCA Laboratories Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)

IPCA Laboratories Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT find that the dispute relates to demand of duty on the semi-finished goods/ work in process goods during the debonding of EOU. We find that as per the details submitted by the appellant which is not in dispute, the semi-finished goods/ work in process was […]...

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Demand to pay NCCD after limitation period under Section 11AC not sustainable

Maheshwari Texturisers Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

Maheshwari Texturisers Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) CESTAT find that the issue involved is of levy of NCCD in respect of Partially Oriented Yarn falling under Chapter 5402 consumed actively for the manufacture of Polyester Texturized Yarn. On the said issue, there are number of judgments as cited b...

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Mere Detection of Contravention during Audit not sufficient to invoke extended period of Limitation

Emami Paper Mills Limited Vs Commissioner of CGST & CX (CESTAT Kolkata)

Emami Paper Mills Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) CESTAT held that mere statement in the Order-In-Original dated 08.06.2016 that the appellant had suppressed material facts from the Department and that the purported contravention had been detected only during audit was insufficient justification for invoking the ...

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No one-to-one requirement correlation to claim Cenvat Credit

Larsen & Toubro Limited Vs Commissioner of CGST & CX (CESTAT Kolkata)

CESTAT held that in respect of utilisation of Cenvat credit there is no requirement of one to one correlation and cross utilisation of credit is permissible....

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Latest Excise Duty News

Find out all the latest news on Excise Duty here at Taxguru.in. Read all the relevant excise duty notifications and excise duty articles only with Taxguru. In today's economic scenario the significance of taxes has increased and it now not limited to being a financial aid for the Governments. The Union or the Central Government imposes several taxes together with their state governments. Some of the taxes are also levied by local Municipalities as well. Excise Duty comes under the taxes which are levied by the Central Government as per the provisions laid out in the Excise Duty Act, Excise Duty Rules and Excise Duty notifications formulated by the Government. Excise duty is an indirect tax which is levied on goods manufactured in India and are intended for home consumption. Manufacturing of the goods is the taxable event and the excise duty liability arises as and when the goods are produced. Excise duty is a tax on manufacturing that is payable by a manufacturer of goods, who passes the incidence on to their customers. The CBEC (Central Board of Excise and Customs) is the governing authority and it functions under Union Ministry of Finance’s Department of Revenue. Under the power conferred by the Central Excise Act, 1944, the Central Government levies taxes on production or manufacturing of goods. The excise tax rates are stated under the Central Excise Tariff Act, 1985. At Taxguru, we provide you all the latest news on excise duty together with all the updates and excise duty notifications. We at regular intervals publish excise duty articles and blogs for the benefit of our readers. Get to know all the latest developments in the Excise Tax Act and all the latest amendments at Taxguru. Find out all the excise duty news and updates with respect to excise duty here at Taxguru. We ensure that we bring you all the accurate and comprehensive coverage relating to excise duty in India