Excise Duty - Page 10

Cenvat credit eligible on expense for Repair & Maintenance of Plant & Machinery Eligible

CCE-Kutch (gandhidham) Vs Almac Enterprise (CESTAT Ahmedabad)

CCE Kutch (Gandhidham) Vs. Almac Enterprise (CESTAT Ahmedabad) Repair and maintenance of plant and machinery is an activity without which smooth manufacturing is not possible. Commercially, manufacturing activity is not possible with malfunctioning machines, and leaking tanks, pipes and tubes....

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No excise duty on fatty acids, Wax & gum emerging during manufacture of refined vegetable oil

M/s Ricela Health Foods Ltd. Vs CCE (CESTAT Delhi)

The Central Excise Division Bench of the Tribunal while considering the appeals Nos. 653/2012 and 3585/2012 filed by M/s Ricela Health Foods Ltd. and M/s J.V.L. Agro Industrial Ltd., noticing conflicting judgments of two coordinate benches on the same dispute...

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Disposable Bed Pads / Bed Sheets not classifiable as Baby & Clinical Diapers

M/s Keshwanand Chemicals (P) Ltd. Vs CCE Indore (CESTAT Delhi)

Diapers are commonly understood as thick soft paper or cloth that is fastened around a baby's bottom/ between legs to absorb urine/ solid waste. Since, the goods in question were not made for fastening into the body, the same in our considered opinion should not be termed as baby and clinical diapers and should more appropriately fall und...

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Food Preparations made in kitchen of Restaurant are Excisable Goods

M/s Bharat Hotel Limited Vs CCE (CESTAT Delhi)

The appellant is aggrieved by the order dated 16/08/2017 of Commissioner (Appeals), Central Excise, New Delhi. The appellant is managing hotels and restaurants. They were providing rooms for rent and also various food items, cakes, pastries, cookies, confectionary to the customers in their restaurants....

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SSI Exemption: Values of Clearance of Goods manufactured from Single Common Factory premises by two Firms can be clubbed

M/s Electro Industrial Sales Corporation Vs. CCE (CESTAT Delhi)

Aggregated limit of Rs. 1.5 crore in a Financial Year applies to the aggregate value of the clearances for all manufactures from a single factory premises. In the present case, the factory premises is found to be common where goods have been manufactured and cleared under the invoices of M/s Electro Industrial Sales Corporation, as well a...

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SSI exemption benefit cannot be denied on use of assigned brand name

M/s. Kusum Industries Shri Mithlesh Mathur Vs Commissioner of Central Excise & ST (CESTAT Delhi)

As the appellant is using the brand name of another person but it was by way of assignment deed. In that circumstances, the appellant is not using the brand name of another person but they are using their own brand name as assigned to them. In that circumstance, benefit of SSI exemption Notification No. 08/2003-CE dated 01.03.2003 cannot ...

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Family Name use not amounts to use of Brand Name of 3rd Parties

M/s Rastogi Furnishers & Decorators P. Ltd. Vs. CCE (CESTAT Delhi)

M/s Rastogi Furnishers & Decorators P. Ltd. Vs. CCE (CESTAT Delhi) Aaffixing the family name or brand name in the letter head does not amount to the use of brand name of third parties. In the instant case, there is no third party who owns the brand name of ‘Rastogi‘. The Department has neither issued […]...

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Goct rescinds two excise notifications dated 06.04.2018

Notification No. 20/2018-Central Excise (06/04/2018)

Seeks to rescind notification nos. 7/2018-Central excise and 8/2018-Central excise, both dated 2nd February 2018 all dated 06.04.2018...

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Govt amends 5 Excise Notifications dated 2nd February 2018

Notification No. 19/2018-Central Excise (06/04/2018)

Seeks to amend notification Nos. 11/2017-Central excise dated 30th June, 2017, 10/2018-Central excise 11/2018-Central excise, 12/2018-Central excise and 13/2018-Central excise, all dated 2nd February 2018...

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Clandestine removal cannot be proved by mere weighment slips or inculpatory statement of Director

M/s S.R. Ingots Pvt. Ltd. Vs CCE & ST, (CESTAT Delhi)

M/s S.R. Ingots Pvt. Ltd. Vs CCE & ST, (CESTAT Delhi) Revenue’s entire case for clandestine removal is based upon the recovery of certain weighment slips from the appellant’s factory during the course of the search. The appellants have taken a categorical stand that they were having the weighing bridge in their own premises also [...

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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