Sponsored
    Follow Us:

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 1053 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 738 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 501 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 666 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 693 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 543 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 123 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 309 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 240 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 1128 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 186 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 585 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 630 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 399 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 291 Views 0 comment Print


Excise duty demand cannot be upheld merely based on entries in private registers

December 7, 2023 579 Views 0 comment Print

Explore legal battle of Prinik Steels (P) Ltd. vs. Commissioner of Central Excise in Kolkata. Disputing a Rs.9.27M duty demand based on private records, the article delves into intricate details of case.

Vehicle used for conveyance of contraband articles released on furnishing of bank guarantee

December 4, 2023 858 Views 0 comment Print

Kerala High Court Held that vehicle used for conveyance of contraband articles under the NDPS Act can be confiscated. But till the proceedings are concluded, there is no prohibition in releasing the vehicle under section 451 Cr. P.C after imposing stringent conditions. Accordingly, directed to release vehicle on furnishing of bank guarantee.

Duty demand on leftover liquor stock sustained as duty evaded behind cloak of different companies

December 2, 2023 576 Views 0 comment Print

Delhi High Court held that liquor being sold by different companies incorporated by appellant. Accordingly, manufacturer and seller of the liquor was one and entire attempt was to avoid payment of excise duty by hiding behind the cloak of different companies. Hence, demand of excise duty on leftover stock upheld.

Section 14 of IBC does not create a bar for finalisation of Tax assessment & adjudication proceedings

December 1, 2023 1236 Views 0 comment Print

Explore the Kerala High Court’s decision on Platino Classic Motors vs. Deputy Commissioner of Central Tax. Analysis of IBC Section 14, assessment, and adjudication proceedings.

CENVAT Credit Eligible for Factory-to-Depot Outward Transportation Service

December 1, 2023 324 Views 0 comment Print

Explore the CESTAT Mumbai order on Bunty Foods’ CENVAT credit dispute for outward transportation. Analysis, legal insights, and implications explained.

CBIC reduces SAED on Petroleum Crude production wef 01.12.2023

November 30, 2023 417 Views 0 comment Print

Explore the latest Central Excise Amendment with Notification No. 40/2023 from the Ministry of Finance. Effective from December 1, 2023. Stay informed on crucial updates

CENVAT credit denied without considering ISD invoices: CESTAT directs re-adjudication

November 30, 2023 327 Views 0 comment Print

CENVAT credit denied: CESTAT directed re-adjudication based on ISD invoices mentioning Mumbai address & not related to manufacturing activities.

CESTAT Chandigarh Quashes Excise Duty Demand on Panacea Biotec Ltd. for Hemophilus Vaccine

November 30, 2023 231 Views 0 comment Print

Analysis of CESTAT Chandigarh’s order in Panacea Biotec Ltd. vs Commissioner, quashing excise duty demand on Hemophilus Vaccine due to absence of real manufacturer.

Interest on Delayed Service Tax Refund: Payable After 3 Months from Application Receipt

November 30, 2023 489 Views 0 comment Print

Champion Flavours vs Commissioner CGST: CESTAT Chandigarh rules on interest for delayed service tax refund under Section 11BB, citing legal precedents.

Rule 4(5)(b) of CENVAT Credit Rules allows credit for moulds & dies sent for production

November 29, 2023 264 Views 0 comment Print

In a landmark decision, CESTAT Mumbai rules in favor of Lear Automotive (India) Pvt Ltd, directing re-adjudication for the recovery of CENVAT credit related to epoxy moulds. Full text analysis included.

Sponsored
Sponsored
Search Post by Date
March 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930
31