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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 1062 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 2649 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 744 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 504 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 684 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 675 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 315 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 825 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 699 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 546 Views 0 comment Print


Latest Judiciary


CESTAT Can’t Reject Appeal for Pre-Deposit in Wrong Account: Delhi HC

Excise Duty : Delhi HC rules that CESTAT cannot dismiss an appeal solely due to pre-deposit being made in the wrong account. Case sent back for ...

March 24, 2025 138 Views 0 comment Print

CESTAT Can’t Dismiss Appeal for Pre-Deposit in Wrong Account: Delhi HC

Excise Duty : Delhi HC rules CESTAT cannot dismiss an appeal for incorrect pre-deposit allocation when rules were unclear, directing a fresh hea...

March 17, 2025 327 Views 0 comment Print

Input Services Require Direct Nexus with Manufacturing Activity for CENVAT Credit Eligibility

Excise Duty : CESTAT Delhi rules against Leel Electricals Ltd., denying CENVAT Credit on ineligible invoices. The tribunal upholds tax demand an...

March 8, 2025 255 Views 0 comment Print

Obligation u/r 3(1) cannot be transferred to recipient of credit u/r 7 of CCR, 2004: CESTAT Mumbai

Excise Duty : The appellant herein has merely utilized the credit and, to the extent that rule 3(4) of CENVAT Credit Rules, 2004 has not been sh...

March 4, 2025 1134 Views 0 comment Print

No Penalty Under Excise Rule 26 Without Goods Confiscation: CESTAT Delhi

Excise Duty : CESTAT Delhi overturns ₹10 lakh penalty under Rule 26(1), citing the absence of confiscation, a key requirement for imposing pen...

February 28, 2025 195 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 588 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 633 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 504 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 402 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 294 Views 0 comment Print


No Penalty for Unrecorded Finished Goods in Factory without Evidence of Clandestine Removal

January 15, 2024 780 Views 0 comment Print

CESTAT Delhi in Sharma Steel Rolling Mills vs Commissioner held that No Penalty for Unrecorded Finished Goods in Factory without Evidence of Clandestine Removal and personal penalty on employee need not be imposed as he is acting under direction of his employer

CESTAT upholds duty drawback on bulk tea exports which was procured from Manufacturers

January 13, 2024 450 Views 0 comment Print

Read the detailed analysis of the Calcutta High Court judgment in Narendra Tea Company vs. Union of India, allowing the 100% EOU’s duty drawback claim on bulk tea.

Denial of budgetary support scheme to industrial units not required to register under Central Excise unjustified

January 13, 2024 627 Views 0 comment Print

Gauhati High Court held that industrial units which was not required to be registered under the Central Excise Act, either due to low threshold limit or as manufacturing goods that were exempted, cannot be denied benefit of budgetary support scheme.

Clandestine removal allegation based on certain statements untenable as cross-examination denied

January 13, 2024 777 Views 0 comment Print

CESTAT Mumbai held that witnesses relied upon by the central excise authorities are not acceptable evidence in the absence of cross-examination that was denied. Hence, matter alleging clandestine removal mainly resting upon certain statements is remanded back to enable cross-examination.

Service Tax refund on transportation charges cannot be denied for non-production of lorry receipts

January 9, 2024 531 Views 0 comment Print

Explore the CESTAT Chennai order granting service tax refund for transportation charges without lorry receipts. Analysis of Notification No.17/2009-ST and the procedural infraction.

Clean Energy Cess on coal closing stock as of June 30, 2017, not leviable post-GST

January 6, 2024 1899 Views 0 comment Print

Explore the CESTAT Delhi ruling on the levy of Clean Energy Cess on coal closing stock as of June 30, 2017, its implications, and the decisive factors involved.

P&H HC Grants Bail to Retd Joint Commissioner in alleged Excise Fraud Case

January 3, 2024 675 Views 0 comment Print

Read the full judgment/order of Punjab and Haryana High Court in Gopi Chand Chaudhary Vs State of Haryana. Retired Joint Commissioner granted bail on account of ISS fraud. Details and analysis provided.

Excise duty refund cannot be adjusted against demand without providing an opportunity to appellant

January 2, 2024 441 Views 0 comment Print

Explore the CESTAT Bangalore case of J K Tyre vs Commissioner regarding the validity of excise duty refund appropriation. Detailed analysis of the order and its implications.

CBIC Reduces Excise Duty on Diesel Exports to Nil wef 02.01.2024

January 1, 2024 393 Views 0 comment Print

Explore the latest Central Excise Notification 02/2024, effective from January 2, 2024, amending export duties on diesel. Details on reduced Special Additional Excise Duty and its impact.

SAED on Petroleum Crude & ATF Exports wef 02.01.2024

January 1, 2024 717 Views 0 comment Print

Explore the latest central excise amendment (No. 01/2024) modifying duties on petroleum products. Learn about changes in Special Additional Excise Duty affecting crude production and ATF export.

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