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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 1134 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 2811 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 768 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 513 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 711 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 705 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 327 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 843 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 711 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 561 Views 0 comment Print


Latest Judiciary


Interest Payable Only from Date of Wrong CENVAT Credit Utilization: CESTAT Chennai

Excise Duty : CESTAT Chennai order in Steel Authority of India Ltd. vs. Commissioner of GST & Central Excise regarding irregular CENVAT credit, ...

April 15, 2025 162 Views 0 comment Print

Kerala HC Dismisses Customs Appeal for Non-Compliance of Pre-Deposit Rules

Excise Duty : Kerala High Court dismissed a tax appeal for non-compliance with pre-deposit requirements under Section 35F of the Central Excise ...

April 11, 2025 252 Views 0 comment Print

CESTAT Delhi upheld duty demand on student almanac and teacher planner for normal period

Excise Duty : CESTAT Delhi held that duty demand on Student Almanac and teacher planner is uphold, however, extended period of limitation is not...

April 8, 2025 78 Views 0 comment Print

Central Excise Valuation Must Follow Its Own Law, Income Tax Provisions Not a Basis for Reassessment

Excise Duty : CESTAT rules definitions and valuation mechanisms under central excise law must be applied strictly in accordance with its own sta...

April 4, 2025 141 Views 0 comment Print

Additional Excise Duty Not Payable on VAT Incentive: CESTAT Mumbai

Excise Duty : CESTAT Mumbai rules that VAT incentives under Goa’s NPV scheme are not part of the assessable value for excise duty. Demand agai...

April 2, 2025 120 Views 0 comment Print


Latest Notifications


CBIC operationalised Interim Boards for Settlement

Excise Duty : CBIC sets up interim boards for settlement across Delhi, Kolkata, Mumbai, and Chennai, appointing principal chief commissioners an...

April 9, 2025 249 Views 0 comment Print

Re-assignment of Excise and Service Tax appeals pending in Nagpur Zone

Excise Duty : CBIC assigns post-GST legacy excise and service tax appeals to designated officers for adjudication. Details available in attached...

April 9, 2025 150 Views 0 comment Print

Excise & Service Tax Appeal Adjudication Assigned for Pre-GST Matters

Excise Duty : CBIC assigns Central Excise Officers to handle appeals filed on or after July 1, 2017, related to pre-GST Central Excise and Servi...

April 9, 2025 105 Views 0 comment Print

CBIC Establishes Four Interim Boards for Settlement under Central Excise Act

Excise Duty : Four Interim Boards for Settlement under Central Excise Act established in Delhi, Kolkata, Mumbai, and Chennai by CBIC notificatio...

April 9, 2025 231 Views 0 comment Print

Central Excise Duty on Petrol, Diesel increased by Rs. 2 per Liter

Excise Duty : Indian government revises central excise duty on petrol to Rs. 13/litre and diesel to Rs. 10/litre, effective April 8, 2025....

April 7, 2025 618 Views 0 comment Print


Service tax not leviable on amount received for loss/damage caused by breach of contract

November 24, 2023 531 Views 0 comment Print

CESTAT Delhi held that any penalty or compensation received for any loss or damage caused by breach or non performance of the terms of the contract is not by way of consideration. Accordingly, service tax is not leviable on the same.

Manufacture of High Security Registration Plates in Himachal Pradesh eligible for area based exemption

November 23, 2023 720 Views 0 comment Print

CESTAT Delhi held that area based exemption in terms of Notification No. 50/2003 dated 10.06.2003 available as manufacture of High Security Registration Plates is concluded in Himachal Pradesh only.

Unauthorized Goods Destruction Implies Arbitrary Abatement of Customs Duty

November 22, 2023 414 Views 0 comment Print

Explore the CESTAT Ahmedabad order on Commissioner vs Sheena Textiles. Detailed analysis of the duty-free machinery dispute, conditions of exemption, and legal implications.

Lapsing of Cenvat Credit Applies Only in case of Absolute Exemption Notifications

November 22, 2023 396 Views 0 comment Print

Explore the CESTAT Ahmedabad ruling in Suraj Industries vs. C.C.E & S.T.-Silvassa. Analysis of Cenvat Credit Rules, exemption dispute, key arguments, and tribunal’s verdict.

Goods manufactured on job work basis to be valued as per rule 11 of Central Excise Valuation Rules

November 21, 2023 588 Views 0 comment Print

CESTAT Bangalore held that rule 11 of Central Excise Valuation Rules, 2000 will be applicable for determination of assessable value of goods manufactured on job work basis.

Recovery of CENVAT based on third party statement without tangible corroborative evidence unsustainable

November 21, 2023 828 Views 0 comment Print

CESTAT Ahmedabad held that no reliance can be placed on statements of third party without tangible corroborative evidence. Accordingly, recovery of Cenvat Credit under rule 14 rightly dropped.

CESTAT Quashes Order Reversing CENVAT Credit for Transformer Oil used in Transformer Manufacturing

November 20, 2023 594 Views 0 comment Print

Assessee-company was engaged in the manufacture of transformers and their parts falling under Chapter Heading 8504 of the Central Excise Tariff Act 1985. It was registered with the Central Excise department and was availing CENVAT credit on various inputs including transformer oil.

Duty exemption available on items required for setting up of water treatment plants

November 20, 2023 642 Views 0 comment Print

CESTAT Chennai held that duty exemption available to all items of machinery, including instruments, apparatus and appliances, auxiliary equipment and their component parts required for setting up of water treatment plants. Accordingly, duty paid under protest is required to be refunded back.

Spent solvent arising during manufacture of Sucralose is not dutiable hence excise demand unsustainable

November 20, 2023 393 Views 0 comment Print

CESTAT Ahmedabad held that spent solvent (DMF) arising during the course of manufacture of dutiable ‘Sucralose’ is not dutiable and hence demand of excise duty thereof is not sustainable in law.

Disregarding Cost Accountant certificate without proving it to be blatantly wrong is unsustainable-in-law

November 18, 2023 681 Views 0 comment Print

CESTAT Chandigarh held that Cost Accountant certificate certifying incidence of duty has not been passed on cannot be disregarded unless it is proved to be blatantly wrong.

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