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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


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 519 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 315 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 540 Views 0 comment Print

IEC CODE: Way to Start International Trade

Excise Duty : Unlock global trade success with the IEC code. Learn its legal significance, role in customs clearance, financial transactions, an...

January 16, 2024 705 Views 3 comments Print

Unconstitutional Excise Duty Collection by Central Government: 16/09/2016 to 30/06/2017

Excise Duty : Explore the constitutional issues surrounding the Central Government's Excise Duty collection from September 2016 to June 2017. Un...

August 31, 2023 1128 Views 0 comment Print


Latest News


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 129 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 627 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 537 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 423 Views 0 comment Print

SAMAY User Manual for Chief Commissioner/Commissioner/ADG/DG

Excise Duty : Learn how to navigate SAMAY Dashboard efficiently as a Chief Commissioner/Commissioner or ADG/DG. Streamline order management, upd...

December 18, 2023 486 Views 0 comment Print


Latest Judiciary


Unjust Enrichment Does Not Apply to Captively Consumed Goods Without Sale

Excise Duty : CESTAT Mumbai allows Bhor Industries' appeal, addressing unjust enrichment and duty refund issues from 1970-1982. Remanded case fo...

August 10, 2024 108 Views 0 comment Print

Denial of substantive benefit alleging filing of refund claim under incorrect rule unjustified: CESTAT Delhi

Excise Duty : CESTAT Delhi held that substantive benefit of the appellant cannot be taken away merely because the refund claim is filed under Ru...

August 9, 2024 126 Views 0 comment Print

Cenvat Credit eligible on Welding Electrodes used in Cement & Clinker Production

Excise Duty : Explore the CESTAT Delhi ruling allowing cenvat credit for welding electrodes used in cement manufacturing. Full text and expert a...

July 31, 2024 174 Views 0 comment Print

Respondent, as Vessel Purchaser & Incidence Bearer of SAD, is Entitled to Refund 

Excise Duty : CESTAT Mumbai upholds refund claim for Goa Golf Club Pvt Ltd, dismissing the appeal by the Customs Department. Learn about the key...

July 24, 2024 66 Views 0 comment Print

Black Sand is a waste, not a dutiable product under Excise Law: CESTAT Chennai

Excise Duty : In a significant decision, CESTAT Chennai quashes excise duty on 'Black Sand', ruling it as waste, not a dutiable product. Explore...

July 22, 2024 195 Views 0 comment Print


Latest Notifications


SAED on Petroleum Crude reduced to ₹4600 per Tonne from 01.08.2024

Excise Duty : Notification 19/2024 reduces Special Additional Excise Duty on petroleum crude. Effective from August 1, 2024. Read the full detai...

July 31, 2024 90 Views 0 comment Print

SAED on Petroleum Crude increased to ₹7000 per Tonne from 16.07.2024

Excise Duty : Explore the latest changes under Notification No. 18/2024-Central Excise by the Ministry of Finance, affecting excise duties effec...

July 15, 2024 198 Views 0 comment Print

Revised Monetary Limits for Adjudication in Central Excise for commodities

Excise Duty : CBIC revises monetary limits for adjudicating show cause notices in Central Excise for commodities under Chapter 24 of Schedule IV...

July 3, 2024 708 Views 0 comment Print

SAED on Petroleum Crude increased to ₹6000 per Tonne from 02.07.2024

Excise Duty : Explore Notification No. 17/2024-Central Excise by the Ministry of Finance, Government of India. Detailed amendments, effective fr...

July 1, 2024 219 Views 0 comment Print

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

Excise Duty : Govt reduces Special Additional Excise Duty (Windfall Tax) on production of petroleum crude from Rs. 5200 per tonne to Rs. 3250 pe...

June 14, 2024 336 Views 0 comment Print


Service Tax on Insurance policies taken for compliance under labour legislations- Cenvat Credit eligible

December 4, 2018 1731 Views 0 comment Print

Nelcast Ltd. Vs. Commissioner of GST & Central Excise  (CESTAT Chennai) The issue is whether the appellants are eligible for availing the credit on the service tax on premium paid for insurance policies which are in the nature of group insurance and personal accident insurance. The original authority has discussed the provisions u/s.38 of Employees […]

Refund of pre deposit made U/s. 35F of CEA, 1944 and time bar U/s. 11B

November 21, 2018 29421 Views 0 comment Print

As per amendment to sec 35F, from Oct, 2014 the mandatory pre deposit of 7.5 and 10 percentage of tax demanded has been implemented. 2. The procedure on refund of this pre deposit at the end of winning the appeal is not yet notified.

Central Excise Officers of DGCEI have all India jurisdiction : Delhi HC

November 16, 2018 5310 Views 0 comment Print

National Building Construction Company Limited Vs Union Of India & Ors. (High Court Delhi) Delhi High Court held as under: (i) Central Excise Officers of DGCEI have all India jurisdiction and can issue notices and enquire into the matters relating to service-tax against any assessee/ person even if the said person or assessee is registered […]

CESTAT warns Commissioner (A) of penal action for not respecting its decision

November 2, 2018 1251 Views 0 comment Print

Commissioner (A) has not respected the order of this Tribunal required to be penalized. Therefore, the ld. Commissioner (A) is directed to take care in future to avoid any penal action from this Tribunal.

Mere inadmissibility of Credit availed not enough to allege Suppression of Facts

November 1, 2018 1533 Views 0 comment Print

Medisray Laboratories P. Ltd. Vs CCGST (CESTAT Mumbai) Coming to the statutory audit procedure, the purpose of audit, as available in the Manual published by the Institute of Chartered Accountants of India in respect of EA audit and CERA audit under Chapter 17 is that the idea behind such conduct of verification is to reasonably […]

Towers and Shelters are not Immovable Properties: Cenvat Credit allowed

October 31, 2018 5895 Views 0 comment Print

Vodafone Mobile Services Limited Vs Commissioner Of Service Tax (Delhi High Court) Tribunal had denied CENVAT credit to the assessee on the premise that the towers erected result into an immovable property, which is erroneous and contrary to the judgment of the Supreme Court in the case of Solid and Correct Engineering (supra). The towers […]

Cenvat credit not to be reversed on waste or by-product generation during manufacturing

October 17, 2018 3966 Views 0 comment Print

If any input is contained in waste by-product or goods the cenvat credit shall not be denied. If rule 6(3) is made applicable in these goods this clarification will stand redundant.

Commissioner (Appeals) by deciding the case of merits did not exceed its jurisdiction

October 12, 2018 1713 Views 0 comment Print

Hindustan Aegis LPG Ltd. Vs Commissioner of Excise (CESTAT Mumbai) In Hindustan Aegis LPG Limited v. Commissioner of Excise, Mumbai-II [APPEAL No. E/51/2008 dated October 12, 2018], Hindustan Aegis LPG Limited (Appellant) had filed a refund claim of Modified Value Added Tax (MODVAT) which was rejected by the Assistant Commissioner In Order-In Original (OIO) on […]

Excise duty on Aviation Turbine Fuel reduced to 11%

October 10, 2018 678 Views 0 comment Print

Govt. cuts excise duty on Aviation Turbine Fuel to 11% vide Notification No. 22/2018-Central Excise Dated: 10th October, 2018

Tractor Cess not leviable on part and accessories of Tractor

October 9, 2018 1401 Views 0 comment Print

M/s Gatiman Auto Pvt. Limited Vs CCE & CGST (CESTAT Delhi) The issue before us is to decided as to whether the tractor cess is leviable on the part and component of the tractor cleared by the appellant. After going through the case laws cited and circular issued by the Ministry of Finance, it is […]

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