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)....
Read MoreThe 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...
Read MoreA 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....
Read MoreCESTAT 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...
Read MoreHC held that accusations of clandestine removal cannot be confirmed merely based on statement of few transporters under Central Excise Act...
Read MoreShri 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...
Read More(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;...
Read MoreCertain 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 ...
Read MoreFinance 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....
Read MoreHealth 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....
Read MoreMaa 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...
Read MoreSanmar 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...
Read MoreCapital 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....
Read MoreShreno 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....
Read MoreNew 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....
Read MoreNotification 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,...
Read MoreNotification 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...
Read MoreNotification 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 ...
Read MoreNotification 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...
Read MoreCircular 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...
Read MoreMaa Foundry Private Limited Vs Commissioner of Central Excise (CESTAT Kolkata) -
Sanmar Foundries Limited Vs Commissioner of Central Excise and Customs (Madras High Court) -
Capital Ispat Ltd. Vs Commissioner (CESTAT Delhi) -
Shreno Ltd Vs C.C.E (CESTAT Ahmedabad) -
New Modern Technomech Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) -
Indian Additives Limited Vs Commissioner of G.S.T. and Central Excise (CESTAT Delhi) -
IPCA Laboratories Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) -
Maheshwari Texturisers Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) -
Emami Paper Mills Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) -
Larsen & Toubro Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) -