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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 990 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 2442 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 723 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 480 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 672 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 549 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 297 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 807 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 678 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 528 Views 0 comment Print


Latest Judiciary


Clandestine Removal Cannot Be Alleged Without Concrete Evidence: CESTAT Kolkata

Excise Duty : Analysis of CESTAT Kolkata's decision in Mahavir Ferro Alloys Pvt. Ltd. Vs CGST & Central Excise, focusing on alleged clandestine ...

February 15, 2025 156 Views 0 comment Print

CESTAT allows CENVAT Credit on materials used in capital goods

Excise Duty : CESTAT Kolkata allows CENVAT Credit to Rexon Strips Ltd., ruling that inputs used in capital goods are eligible, setting aside pri...

February 15, 2025 195 Views 0 comment Print

Cenvat Credit Allowed on Photocopies: CESTAT Ahmedabad

Excise Duty : Appellant and SKF India are both subsidiaries of AB SKF Sweden. Appellant & SKF India have agreed to pool & combine their respecti...

February 13, 2025 69 Views 0 comment Print

Assessee couldn’t accept Settlement Commission’s Order u/s 127C ‘In Parts’

Excise Duty : The Settlement Commission held that the rectification of errors under Section 154 was confined to arithmetical or clerical errors ...

January 28, 2025 120 Views 0 comment Print

Price of petroleum products agreed under MoU by Oil Marketing Companies is not transaction value

Excise Duty : Supreme Court held that the agreement between the oil marketing companies indicates that the price of petroleum products agreed un...

January 25, 2025 189 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 456 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 552 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 444 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 333 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 279 Views 0 comment Print


CBIC exempts E12 and E15 blended fuel from AIDC

July 12, 2022 453 Views 0 comment Print

Notification No. 15/2022-Central Excise, Dated: 12.07.2022 – Seeks to amend Notification No. 03/2021-Central excise to exempt E12 and E15 blended fuel from Agriculture Infrastructure Development Cess (AIDC) MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 12th July, 2022 Notification No. 15/2022-Central Excise G.S.R. 536(E).— In exercise of the powers conferred by section 5A of the […]

CBIC exempts E12 & E15 blended fuel from Road & Infrastructure Cess

July 12, 2022 576 Views 0 comment Print

Notification No. 14/2022-Central Excise, Dated: 12.07.2022 – Seeks to exempt E12 and E15 blended fuel from Road and Infrastructure Cess (RIC) MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 12th July, 2022 Notification No. 14/2022-Central Excise G.S.R. 535(E).—In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, […]

CBIC exempts E12 & E15 blended fuel from Special additional excise duty

July 12, 2022 1233 Views 0 comment Print

Notification No. 13/2022-Central Excise, Dated: 12.07.2022 – Seeks to amend Notification No. 28/2002-Central excise to exempt E12 and E15 blended fuel from Special additional excise duty. MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 12th July, 2022 Notification No. 13/2022-Central Excise G.S.R. 534(E).—In exercise of the powers conferred by sub-section (1) of section 5A […]

CBIC can appoint officers of DGCEI to act as Central Excise Officer: HC

July 10, 2022 2181 Views 0 comment Print

HC held that No restriction can be inferred on the powers of CBIC while appointing officers of DGCEI presently Directorate of GST Intelligence to act as Central Excise Officers.

C&F Agent Service is admissible input service under Cenvat Credit Rules

July 10, 2022 603 Views 0 comment Print

CESTAT held that Clearing and Forwarding (C&F) agent service is admissible input service in terms of Rule 2(l) of CENVAT Credit Rules, 2004

Extended Limitation cannot be invoked if SCN was issued based on balance sheet

July 10, 2022 840 Views 0 comment Print

Commissioner of Central TAX Vs ABB Limited (Karnataka High Court) Undisputed facts of the case are, as recorded in paragraph 6 of the show cause notice, it was issued based on the balance sheet for the year ending 2008. Thus, the contentions of the Revenue that respondents trading activity was not known to the department […]

Excise Act Limitation not Applicable to balance in PLA

July 10, 2022 1446 Views 0 comment Print

CESTAT held that in case of PLA balance, it is not deposited as a duty but it is deposited as advance towards the duty. The PLA Amount takes the color of excise duty only when it is utilized for payment of duty on clearance of excisable goods. The unspent balance of PLA is only advance not duty therefore, Section 11B is not applicable.

No Excise Duty or Reversal of Cenvat Credit on Removal of Empty packaging

July 10, 2022 369 Views 0 comment Print

CESTAT held that assessee is not liable for payment of either excise duty or cenvat credit under Rule 6(3) of the Cenvat Credit Rules, 2004 on empty packaging material of cenvatable input.

Duty demand by treating buyer’s premises as place of removal is unsustainable

July 9, 2022 402 Views 0 comment Print

Held that buyer’s premises cannot, in law, be a place of removal under Section 4. Demand duty thereon is unsustainable in law

Recovery more than pre-deposit, based on order never served on petitioner, is illegal

July 9, 2022 1023 Views 0 comment Print

Recovery of demand more than statutory pre-deposit amount, on the basis of adjudication order, which was never served on the petitioner is declared as arbitrary and illegal

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