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Excise Duty

Excise Duty Act, Rules Articles News Notification Circulars Instructions. Input Credit, Cenvat, Duty Rate, SSI Exemption, Excise on Jewellery,Excise on Garment

Latest Articles


CENVAT credit can be claimed for telecom infrastructure: SC

Excise Duty : The Supreme Court upholds CENVAT credit for telecom infrastructure, ruling in favor of telecom operators on towers and shelters....

November 23, 2024 1053 Views 1 comment Print

MOOWR Scheme: Unlocking Manufacturing Opportunities

Excise Duty : The MOOWR scheme offers deferred duties, export benefits, and operational ease for manufacturers in India, aiding growth but facin...

September 19, 2024 2649 Views 0 comment Print

Windfall Tax and its implications

Excise Duty : Understand windfall tax, imposed on oil and gas companies due to unforeseen profit gains. Learn its implications and why India int...

June 1, 2024 738 Views 0 comment Print

Challenging Excise Department’s Notice for Public Limited Company’s Change in Management via Director Rotation in West Bengal

Excise Duty : Explore the legal intricacies of challenging the Excise Department's notice for a public limited company's change in management vi...

April 26, 2024 501 Views 0 comment Print

Cenvat credit is allowed if inputs are wheeled out to sister company: Madras HC

Excise Duty : Explore the Madras High Courts decision in India Cement Limited v. Commissioner of Customs, allowing Cenvat credit for electricity...

February 29, 2024 684 Views 0 comment Print


Latest News


Increase Of Taxes On Tobacco Products

Excise Duty : Govt clarifies tax increase on tobacco products, citing changes in excise duty on cigarettes and GST rules. Revenue funds overall ...

December 27, 2024 666 Views 0 comment Print

Excise duty for intermediate products: SC admits Ecoboard Industries Ltd.’s appeal

Excise Duty : Supreme Court admits Ecoboard Industries Ltd.'s appeal on excise duty for intermediate products, questioning Tribunal's duty impo...

August 2, 2024 315 Views 0 comment Print

Budget 2024: Amendments to Excise Duty & Clean Environment Cess

Excise Duty : Key changes in excise duty and Clean Environment Cess under Finance (No. 2) Bill, 2024, including extended deadlines and exemption...

July 26, 2024 825 Views 0 comment Print

SC Stays Variation of Stay Order in Marwadi Shares and Finance Ltd. Case

Excise Duty : Case Title: M/s. Marwadi Shares and Finance Ltd. Vs. Union of India & Ors.; Special Leave to Appeal (C) No(s). 27124/2023; Dat...

June 6, 2024 693 Views 0 comment Print

CBIC Seeks Input on Draft Central Excise Bill 2024

Excise Duty : CBIC, under the Ministry of Finance, seeks feedback on the proposed Central Excise Bill 2024. Stakeholders can submit suggestions ...

June 4, 2024 543 Views 0 comment Print


Latest Judiciary


CESTAT Can’t Reject Appeal for Pre-Deposit in Wrong Account: Delhi HC

Excise Duty : Delhi HC rules that CESTAT cannot dismiss an appeal solely due to pre-deposit being made in the wrong account. Case sent back for ...

March 24, 2025 123 Views 0 comment Print

CESTAT Can’t Dismiss Appeal for Pre-Deposit in Wrong Account: Delhi HC

Excise Duty : Delhi HC rules CESTAT cannot dismiss an appeal for incorrect pre-deposit allocation when rules were unclear, directing a fresh hea...

March 17, 2025 309 Views 0 comment Print

Input Services Require Direct Nexus with Manufacturing Activity for CENVAT Credit Eligibility

Excise Duty : CESTAT Delhi rules against Leel Electricals Ltd., denying CENVAT Credit on ineligible invoices. The tribunal upholds tax demand an...

March 8, 2025 240 Views 0 comment Print

Obligation u/r 3(1) cannot be transferred to recipient of credit u/r 7 of CCR, 2004: CESTAT Mumbai

Excise Duty : The appellant herein has merely utilized the credit and, to the extent that rule 3(4) of CENVAT Credit Rules, 2004 has not been sh...

March 4, 2025 1128 Views 0 comment Print

No Penalty Under Excise Rule 26 Without Goods Confiscation: CESTAT Delhi

Excise Duty : CESTAT Delhi overturns ₹10 lakh penalty under Rule 26(1), citing the absence of confiscation, a key requirement for imposing pen...

February 28, 2025 186 Views 0 comment Print


Latest Notifications


CBIC Extends Date for Additional Duty on Unblended Diesel

Excise Duty : Govt extends provisions under Excise Notification 11/2017 from 2025 to 2026. Changes take effect on February 2, 2025....

February 1, 2025 585 Views 0 comment Print

Central Excise Officer Appointments: Jurisdiction & Roles

Excise Duty : Notification 01/2025 outlines appointments and roles of Central Excise Officers for handling appeals under the Excise Act, specify...

January 23, 2025 630 Views 0 comment Print

CBIC Rescinds Notification No. 08/2022- Central Excise, dated 30th June, 2022

Excise Duty : The Ministry of Finance rescinds Central Excise Notification No. 08/2022 with immediate effect under public interest provisions....

December 3, 2024 504 Views 0 comment Print

Central Excise (Amendment) Rules, 2024

Excise Duty : The Ministry of Finance amends Central Excise Rules, 2017, removing specific provisos in Rules 18 and 19. Changes take effect imme...

December 3, 2024 399 Views 0 comment Print

Central Excise Notification 10 & 11/2022 Rescinded by Ministry of Finance

Excise Duty : The Ministry of Finance rescinds Central Excise Notifications No. 10/2022 and 11/2022 under Notification No. 30/2024, effective im...

December 2, 2024 291 Views 0 comment Print


Non-Communication Leads to Lapse of SCN Transferred to Call Book

June 25, 2024 273 Views 0 comment Print

Explore the Bombay High Court ruling on ICICI Home Finance vs Union of India, where non-communication led to show cause notices lapsing. Full judgment analyzed.

Mere change in tariff classification due to processing not automatically translate to ‘manufacture’

June 25, 2024 234 Views 0 comment Print

Activity of slitting and cutting of jumbo rolls of plain tissue paper/aluminium foil into smaller size does not amount to manufacture as character and end-use did not undergo any change on account of winding, cutting/slitting and packing.

Installation of Capital Goods in Procurement Year not mandatory to avail CENVAT Credit

June 24, 2024 369 Views 0 comment Print

Gauhati High Court rules no mandatory installation of capital goods in the year of procurement for Cenvat credit eligibility. Key judgment for manufacturers.

CENVAT credit account amount should be refunded in cash: Bombay HC

June 15, 2024 495 Views 0 comment Print

In Combitic Global Caplet Pvt. Ltd. v. Union of India, Bombay High Court mandates cash refund instead of CENVAT credit for excess duty paid. Get detailed analysis and judgment summary here.

SAED on Petroleum Crude Production Reduced to ₹3250 per Tonne from 15.06.2024

June 14, 2024 387 Views 0 comment Print

Govt reduces Special Additional Excise Duty (Windfall Tax) on production of petroleum crude from Rs. 5200 per tonne to Rs. 3250 per tonne, effective June 15, 2024.

Deduction of trade discount from assessable value is admissible on CNG sale transactions

June 9, 2024 420 Views 0 comment Print

CESTAT Mumbai rules trade discount to bulk buyer of CNG not liable for excise duty. Detailed analysis of Mahanagar Gas Ltd. vs Commissioner case.

SC Stays Variation of Stay Order in Marwadi Shares and Finance Ltd. Case

June 6, 2024 693 Views 0 comment Print

Case Title: M/s. Marwadi Shares and Finance Ltd. Vs. Union of India & Ors.; Special Leave to Appeal (C) No(s). 27124/2023; Dated 15.12.2023 The Hon’ble Supreme Court issued a notice and stayed the variation of the earlier stay order, ensuring that the audit proceedings remain on hold. Background: Marwadi Shares and Finance Ltd., a stock […]

Shampoo Sachet Assessable under Section 4 of Central Excise Act if MRP Declaration not Mandatory

June 6, 2024 477 Views 0 comment Print

Understand the case of Hindustan Unilever Ltd. vs Commissioner regarding shampoo sachet assessable value under Central Excise Act.

CBIC Seeks Input on Draft Central Excise Bill 2024

June 4, 2024 543 Views 0 comment Print

CBIC, under the Ministry of Finance, seeks feedback on the proposed Central Excise Bill 2024. Stakeholders can submit suggestions by 26th June 2024.

No Interest or Penalty on Late Excise Duty for Exempted Goods: Gauhati HC

June 4, 2024 321 Views 0 comment Print

Gauhati High Court rules no interest or penalty on late excise duty payment for goods exempted under Notification No. 20/2007-CE. Detailed analysis and judgment provided.

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