Excise Duty
Log in to FollowLatest Central Excise articles, notifications, circulars and case laws covering CENVAT credit, exemptions, valuation, classification, demands, refunds and penalties.
Duty demand u/r 17H of Central Excise Rules merely for clearance after 6 months unsustainable
CESTAT upheld penalty on cenvat credit availed on input service used for manufacture of exempted goods
CENVAT credit eligible on goods used for manufacturing of BMD Vehicles & Storage Tank which are must for preparing Bulk Explosive
Cenvat credit eligible on input & packaging materials used for testing products
HC set-aside ex-parte order passed after keeping proceedings in call book for 17 years without intimating Assessee
Inordinate delay in adjudication results into denial of principles of natural justice
CBIC increases Special Additional Excise Duty on Diesel to Rs. 11.50 per litre
SAED on Petroleum Crude Production reduced & increased on Aviation Turbine Fuel
Mechanism for implementation of additional basic excise duty on sale of unblended petrol
Multiple litigations in Budgetary Support Scheme Refund
Cenvat credit cannot be denied without discussing nature & use of services in factory
Pre-deposit payment method for cases pertaining to Excise & Service Tax
Withdrawal of Exemption for use of some part of Naphtha in electricity generation- HC set-aside Tribunal order requiring pre-deposit
SCN to be adjudicated within a reasonable time period for declaring it to be valid
Excise Duty continues to be relevant for commodities remaining within the Central Excise framework and for legacy disputes arising under the earlier indirect tax regime. This TaxGuru category covers Central Excise law, rules, notifications, circulars, instructions and judicial decisions. Readers can research classification, valuation, CENVAT credit, exemptions, duty demands, refunds, interest, penalties, limitation and other Central Excise matters. The category also provides access to historical articles and case laws that remain relevant to pending assessments, appeals and litigation. Manufacturers, businesses, Chartered Accountants, advocates and indirect tax professionals can use this section to research Central Excise provisions and precedents. TaxGuru continues to publish relevant legislative and judicial developments concerning Central Excise and legacy CENVAT disputes.
