Excise Duty

CBEC Circular to Reduce Litigations – An Overview

Central Board of Excise and Customs has issued circular No.1063/2/2018-CX dated 16.02.2018, wherein this compiles sixty three orders of Supreme Court, High Courts and CESTAT on the various issues relating to Central Excise, Service Tax and Cenvat Credit has been accepted by the department. This is an exercise has been under taken by the B...

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Summary of recent Circular by CBEC to reduce Litigation

CBEC Circular No. 1063/2/2018-CX dt 16th Feb 2018 is running into 29 pages covering as many as 63 orders. Most of the issues related to clandestine removal, Cenvat credit, Usage of goods under advance authorization, Refunds, Limitation of time, Valuation etc....

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CBEC: The root cause analysis of corruption reveals interpretation: Part 2

Why the Comptroller & Auditor General (CAG) does not raise audit objections or take cognizance thereof even when it is absolutely clear that somebody has indulged into corrupt interpretation to ensure benefit in a very veiled manner. Can the corrupt interpretations be ignored & no action ever taken?...

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CBEC: The root cause analysis of corruption reveals interpretation- Part I

The way interpretation is practiced by the miraculous Indian bureaucracy to cheat the Indian citizens in numerous ways on everyday basis. They make a foolish law & then foolishness perpetuates in terms of interpretation to harass the assesses to no end & you may complaint right up to the Cabinet Secretary or the minister but to no avail. ...

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Budget 2018 Exhaustive Analysis of Changes in Excise Duty

Chapter 24: No change. Chapter 27: 1) A Road and Infrastructure Cess, as an Additional Duty of Excise, is being imposed on motor spirit commonly known as petrol and high speed diesel, falling under heading 2710, at the rate of Rs. 8 per litre. [Clause 110 read with the Sixth Schedule of the Finance Bill, […]...

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Budget 2018- Explanatory memorandum to Central Excise Notifications

Budget 2018- Explanatory memorandum to Notifications no. 01/2018-Central Excise to 13/2018- Central Excise all Dated 2nd February 2018:- S. NO. Notification No. Description 1. 1/2018- Central Excise dated 2nd February 2018 Seeks     to   rescind   notification   No.    10/2015-Central Excise dated 01.03.2015 2. 2/2018- Centr...

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Summary of CAG Report on Central Excise Tax for March 2017

Section 16 of CAG’s (DPC) Act, 1971 mandates CAG to audit receipts payable into the Consolidated Fund of India and to satisfy that the rules and procedures are designed to secure an effective check on the assessment...

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CBI arrests a Superintendent of Central Excise in alleged bribery case

Central Bureau of Investigation has arrested then Superintendent, Range-36, Central Excise, Nehru Place, New Delhi ( now Superintendent, GST Council, New Delhi) and a Tax Consultant (private person) in an alleged bribery....

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CBI arrests Excise commissioner for accepting alleged bribe

The Central Bureau of Investigation has arrested an Assistant Commissioner of Central Excise, LTU, Mumbai and a private person while demanding & accepting an alleged bribe of Rs. 1.25 crore (approx)....

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CBEC accomplishes Indirect Taxes Collection Target for F.Y. 2016-17

The indirect tax collections (Central Excise, Service Tax and Customs) in FY 2016-17are at Rs 63 lakh crore, which is 22.0% higher than the actual revenue receipts in FY 2015-16. Till March 2017, about 101.35% of the Revised Estimates (RE) of indirect taxes for Financial Year 2016-17 has been achieved....

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Bringing workers to factory from homes cannot be treated as input service

Andhra Organics Ltd Vs CCT (CESTAT Hyderabad) - Once the workers come into the factory their services are used in relation to the manufacture of final products. But bringing workers to the factory or providing accommodation to them outside the factory or providing any other welfare measures for the workers or their families have no nexus with the...

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Parle 2-in-1 Eclairs & Kismi Toffee are neither chocolate nor bubble gum: CESTAT

M/s Marko Foods & Shri Naman Mandhyan, Partner Vs Commissioner of Central Excise (CESTAT Allahabad) - Items falling under Chapter 170490 are entitled for exemption under Sugar Confectionary (excluding white chocolate and bubble gum). Admittedly, the goods manufactured by the appellants (Parle 2-in-1 Eclairs & Kismi Toffee ) are Sugar Confectionary is neither chocolate nor bubble gum....

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HC explains the Principle for reliability of computer printouts as admissible evidence

Shri A K Prasad Vs Shri S. K. Bansal (CESTAT Delhi) - Shri A K Prasad Vs Shri S. K. Bansal (CESTAT Delhi) The Evidence Act does not contemplate or permit the proof of an electronic record by oral evidence if requirements under Section 65B of the Evidence Act are not complied with, as the law now stands in India. Thus, it has been clearly laid down [&he...

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Acid oil produced by conscious process of soap stock liable to excise duty

Raha Oils (P) Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai) - Raha Oils (P) Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai) it is pertinent to note that the dispute in this appeal is not on the excisability or otherwise of the ‚Soap Stock‛. The nub of controversy is whether ‘Acid Oil’ and ‘Soap Sludge’ which are obtained b...

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Manufacturer can claim Terminal Excise Duty Refund on supply of Goods to 100% EOU

M/s. Motherson Sumi Electric Wires Vs Union of India & Ors. (Delhi High Court) - In the instant case supplies of goods were made by the petitioner to other divisions of MSSL which had a status of EOUs. The pivotal point is that the FTP 2009-2014 conferred a right on the petitioner, who, admittedly, was a DTA supplier, at the relevant point in time, to seek refund of TED, as the ...

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CBIC to withdraw low tax effect pending appeal cases before 30.09.2018

F.NO.390/Misc/116/2017-JC - (01/10/2018) - With regard to the position of filing and withdrawal of cases falling below monetary limits, Chairman (CBIC) has directed that the entire exercise should be positively completed by 30.09.2018...

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10% deposit for 2nd Appeal filing includes 7.5% Deposit made during 1st Appeal

F. No. 01/05/Circular/CESTAT/2015-CR - (05/07/2018) - on'ble High Court further directed that the appellants while preferring second appeal before the Tribunal are required to deposit 10% of the amount of duty/penalty as confirmed by the Appellate Authority inclusive of 7.5% pre-deposit made for the first appeal and that 10% would not be in addition to...

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Constitute Recovery Cell for cases where recovery is not made: CBEC

Circular No. 1066/5/2018-CX - (26/06/2018) - Commissionerates should constitute a Recovery Cell as laid down in the aforesaid Circular, and only those cases where recovery is not made by Departmental efforts and action needs to be taken for recovery by attachment and sale of property of the defaulter, as laid down In section 142 of the Customs...

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Place of Removal under Excise Act and CENVAT Credit Rules

Circular No. 1065/4/2018-CX - (08/06/2018) - As regards determination of ‘place of removal’, in general the principle laid by Hon’ble Supreme Court in the case of CCE vs Ispat Industries Ltd 2015(324) ELT670 (SC) may be applied. Apex Court, in this case has upheld the principle laid down in M/s Escorts JCB (Supra) to the extent that ‘...

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CBIC Introduces monetary limit at Commissioner (appeals) Level

F No 390/Misc/116/2017-JC - (25/05/2018) - Central Board of Indirect Taxes and Customs fixes a monetary limit of Rs 2,50,000/- below which appeal shall not be filed with the Commissioner (A). This limit would apply for legacy matters only and would also be applicable to cases currently pending at the level of Commissioner (Appeals) ....

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Recent Posts in "Excise Duty"

CBIC to withdraw low tax effect pending appeal cases before 30.09.2018

F.NO.390/Misc/116/2017-JC (01/10/2018)

With regard to the position of filing and withdrawal of cases falling below monetary limits, Chairman (CBIC) has directed that the entire exercise should be positively completed by 30.09.2018...

Read More

Bringing workers to factory from homes cannot be treated as input service

Andhra Organics Ltd Vs CCT (CESTAT Hyderabad)

Once the workers come into the factory their services are used in relation to the manufacture of final products. But bringing workers to the factory or providing accommodation to them outside the factory or providing any other welfare measures for the workers or their families have no nexus with the manufacture of the final products, alth...

Read More

Parle 2-in-1 Eclairs & Kismi Toffee are neither chocolate nor bubble gum: CESTAT

M/s Marko Foods & Shri Naman Mandhyan, Partner Vs Commissioner of Central Excise (CESTAT Allahabad)

Items falling under Chapter 170490 are entitled for exemption under Sugar Confectionary (excluding white chocolate and bubble gum). Admittedly, the goods manufactured by the appellants (Parle 2-in-1 Eclairs & Kismi Toffee ) are Sugar Confectionary is neither chocolate nor bubble gum....

Read More

HC explains the Principle for reliability of computer printouts as admissible evidence

Shri A K Prasad Vs Shri S. K. Bansal (CESTAT Delhi)

Shri A K Prasad Vs Shri S. K. Bansal (CESTAT Delhi) The Evidence Act does not contemplate or permit the proof of an electronic record by oral evidence if requirements under Section 65B of the Evidence Act are not complied with, as the law now stands in India. Thus, it has been clearly laid down […]...

Read More

Acid oil produced by conscious process of soap stock liable to excise duty

Raha Oils (P) Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai)

Raha Oils (P) Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai) it is pertinent to note that the dispute in this appeal is not on the excisability or otherwise of the ‚Soap Stock‛. The nub of controversy is whether ‘Acid Oil’ and ‘Soap Sludge’ which are obtained by further conversion of such […]...

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Manufacturer can claim Terminal Excise Duty Refund on supply of Goods to 100% EOU

M/s. Motherson Sumi Electric Wires Vs Union of India & Ors. (Delhi High Court)

In the instant case supplies of goods were made by the petitioner to other divisions of MSSL which had a status of EOUs. The pivotal point is that the FTP 2009-2014 conferred a right on the petitioner, who, admittedly, was a DTA supplier, at the relevant point in time, to seek refund of TED, as the supplies had been made to 100% EOUs, alb...

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Input credit eligible on welding electrodes used in repair and maintenance of factory machinery

The Ramco Cements Limited Vs CCT (CESTAT Hyderabad)

The Ramco Cements Limited Vs CCT (CESTAT Hyderabad) It is not in dispute that the welding electrodes are used for repair and maintenance of capital goods within the factory of manufacturer and these capital goods are used for manufacture of the final product although the relationship is remote and not direct. So by no stretch of imagin...

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Cenvat Credit eligible on ST paid on product liability insurance / Director Sitting Fees

M/s. Rane Brake Lining Ltd. Vs Commissioner of GST & Central Excise Puducherry (CESTAT Chennai)

M/s. Rane Brake Lining Ltd. Vs Commissioner of GST & Central Excise Puducherry (CESTAT Chennai) The first issue that arises for consideration is whether the appellant is eligible for credit of the service tax (ST) paid on product liability insurance. The department has denied the same on the ground that it is post-manufacturing activi...

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Cenvat Credit available on Courier charges for samples sent free of cost to prospective buyers

Raj Petro Specialities Pvt. Ltd Vs. Principal Commissioner of GST & Central Excise (CESTAT Chennai)

Brief facts are that the appellants are manufacturers of Transformer oil, Petroleum jelly and light liquid paraffin and are availing the facility of Cenvat credit on service tax paid on various input services. During the disputed period, they had availed credit of service tax paid on courier services for sending the samples of their produ...

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Dhatri Hair care & Massage Oil are Ayurvedic Medicament

C.C. Vs Warrier's Hospital & Panchakarma Centre (CESTAT Bangalore)

C.C. Vs Warrier’s Hospital & Panchakarma Centre (CESTAT Bangalore) Dhatri Hair Oil and Dhatri Massage Oil fall under drugs and cosmetics falling under Chapter 30 of Central Excise Tariff as they have fulfilled the following conditions laid down by the Hon’ble Supreme Court in the case of Dabur India Vs. C.C.E. 2005 (182) ELT 2...

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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

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