Excise Duty Act, Rules Articles News Notification Circulars Instructions. Input Credit, Cenvat, Duty Rate, SSI Exemption, Excise on Jewellery,Excise on Garment
Excise Duty : India reduced excise duty on petrol and diesel to offset rising global crude prices due to geopolitical tensions. The move aimed t...
Excise Duty : Health Security & National Security (HSNS) Cess Act, 2025 introduces a standalone statutory cess aimed at funding national health ...
Excise Duty : The Court upheld the Tribunal’s view that interest cannot be levied when duty paid is fully creditable to downstream units. It c...
Excise Duty : The Court held that duty-paid items supplied directly to site are not includible when the final plant is immovable. The key takeaw...
Excise Duty : Discover how the Central Excise (Amendment) Act, 2025 revamps tobacco taxation, introducing steep excise duties on cigarettes, che...
Excise Duty : CBI Court in Siliguri sentences former Central Excise Superintendent to four years RI and Rs. 40,000 fine in a bribery case regist...
Excise Duty : A special court imposed five years’ rigorous imprisonment and heavy fines after finding assets far beyond known income. The ruli...
Excise Duty : The FAQs confirm that cess is computed on maximum rated machine speed rather than actual production. This ensures certainty in tax...
Excise Duty : The FAQs clarify how excise duty on chewing tobacco, jarda, and gutkha will be levied based on packing machine capacity rather tha...
Excise Duty : CESTAT issues instructions for e-filing appeals, detailing registration, filing process, documents, fees, and compliance with Proc...
Excise Duty : CESTAT Chennai held that exports made under Notification No. 30/2004-CE and the DEPB scheme cannot be included in exempted turnove...
Excise Duty : The Tribunal held that the show cause notice issued more than three years after the Department became aware of the facts was time-...
Excise Duty : CESTAT held that where the value of goods sent for job work had already been considered for credit reversal purposes, including it...
Excise Duty : CESTAT Chandigarh held that the manufacturer and marketing company could not be treated as related persons under the Central Excis...
Excise Duty : CESTAT Chandigarh held that the manufacturer and marketing company could not be treated as related persons under the Central Excis...
Excise Duty : The Lakshadweep Excise Regulation, 2026 establishes a comprehensive framework for licensing, manufacture, sale, transport, and con...
Excise Duty : Notification No. 25/2026 revises SAED on ATF exports to Rs 9.5 per litre with effect from 1 June 2026; domestic petrol and diesel ...
Excise Duty : Notification No. 24/2026 revises SAED rates on petrol and diesel exports from 1 June 2026, setting duty at Rs 1.5 and Rs 13.5 per ...
Excise Duty : CBIC revised SAED on ATF exports to Rs. 16 per litre effective 16 May 2026, impacting aviation fuel exporters and export duty cost...
Excise Duty : The Ministry of Finance amended the central excise notification issued in March 2026 by revising rates applicable to specified goo...
CESTAT Delhi held that provisions of rule 3(5A) of the Cenvat Credit Rules are not attracted when there is no removal of capital assets/ power plant. Hence Cenvat Credit not leviable.
Appellant have reversed or paid the amount in terms of sub Rule (3) of Rule 6, therefore, as per sub Rule (3D), it will amount to not taking of Cenvat credit
Commissioner of Central Excise Vs Thermax Ltd. (CESTAT Mumbai) On perusal of the records, it is seen that the respondent had procured duty paid inputs on which CENVAT credit was availed but cleared the goods, as such, on a sale value which was higher than the purchase CENVAT Credit Rules, 2004 provide for clearance of […]
CESTAT held that exemption under Notification No.12/2012-CE is available to sub-contractor who supplied the goods to the main contractor who has been awarded contract/ work order under ICB.
Since there was failure on the part of revenue to collect any evidence in relation to either procurement of raw materials by the appellant or production of huge quantity of final goods alleged as removed clandestinely to sustain the charge of clandestine removal hence, the impugned demand was not sustainable for lack of evidences.
Commissioner of Service Tax Vs Surindra Engineering Co. Ltd (Bombay High Court) Sub-section (2) to section 35L was inserted with effect from 6th August 2014, i.e., prior to the passing of the order impugned in the present appeal by the CESTAT. Even otherwise, this Court in the case of Commissioner of Central Excise, Mumbai-V Vs. […]
Siddhi Vinayak Syntex Pvt. Ltd. Vs Union of India (Gujarat High Court) With effect from the year 2011 a time limit has been prescribed for determining the amount of duty of excise where it is possible. It cannot be gainsaid that when the legislature prescribes a time limit, it is incumbent upon the authority to […]
Marudhar Spinning Mills Pvt Ltd Vs C.C.E (CESTAT Ahmedabad) Short issue required to be decided in this matter is as to whether such reversal of credit, either by payment of 6% in terms of Rule 6 or by debiting the same from the Cenvat credit account, would result to satisfying the condition of notification No. […]
CESTAT Ahmedabad held that as there was no manufacture of fresh goods there cannot be a duty demand under rule 173H of the Central Excise Rules, 1944 merely for reason of clearance after 6 months.
Sakthi Sugars Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) With regard to cenvat credit of input service availed for manufacture of exempted goods, namely, Ethyl Alcohol, the only argument put forward by the Ld. Counsel for appellant is that they had availed credit by inadvertent mistake. The said mistake would not have […]
