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


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


Excisability of Odoriferous compound/agarbathi mix arising during the course of manufacture of agarbathi – regarding

November 7, 2014 982 Views 0 comment Print

Attention is invited to Board’s circular no. 495/61/99-CX.3 dated 22.11.1999 (issued from F.No. 103/6/98-CX.3) regarding the above subject. It was clarified therein that ‘Odoriferous Compound’ is normally used in the manufacture of Agarbathis in a continuous manner. The formula of preparation of such compounds is kept a secret.

Excise – Regarding splitting up of rebate claims to avoid pre-audit

November 3, 2014 2255 Views 0 comment Print

Instances have been brought to the notice of the Board where the assesses have submitted rebate claims by splitting up the amounts of rebate claims so as to keep each individual claim below Rs. 5 lakhs to avoid pre-audit.

Interest is payable in case of inordinate delay in sanctioning rebate claim even if assessee did not challenge Order sanctioning refund without interest

November 1, 2014 1511 Views 0 comment Print

Rajan Overseas Pvt. Ltd. (the Petitioner) was engaged in the manufacture and export of stainless steel cutlery and utensils (Impugned goods or final products). Since, the Impugned goods were exempted from the payment of the Central Excise Duty vide Notification No.10/2003-CE

Tribunal can extend waiver of pre-deposit beyond 365 days by a speaking order when delay in disposing appeal is not attributable to assessee

October 31, 2014 366 Views 0 comment Print

In the instant case, the Hon’ble CESTAT, Ahmedabad passed an order extending waiver of pre-deposit/stay of demand beyond the total period of 365 days from the date of grant of initial stay, without passing any speaking order.

Adjudicating Authority cannot reassess/ re-quantify amount of duty that is to be refunded as per Appellate order without challenging the same

October 31, 2014 390 Views 0 comment Print

Samtel Color Ltd. (Assessee) is engaged in manufacturing colour picture tubes falling under Heading No.40.11 of the Central Excise Tariff Act, 1985. Some of the picture tubes were found to be defective at the customer’s end and accordingly were returned to the manufacturer

CBEC clarifies that ‘the place where property in goods passes on to the buyer’ is relevant to determine place of removal

October 30, 2014 2400 Views 0 comment Print

In order to avail Cenvat credit on outward transportation, any service received up to ‘the place of removal’ should qualify as input service under the definition of ‘input service’ as defined in Rule 2(l) of the Cenvat Credit Rules, 2004 (the Credit Rules). Prior to July 11, 2014, the term, ‘place of removal’ was not […]

Export to Nepal in INR and FOC export – whether excise duty benefit is available

October 29, 2014 58819 Views 46 comments Print

Receipt of foreign currency plays a very vital role in development of the economy of any of the country and therefore, many of the countries maintain foreign exchange reserves in order to meet international payment obligation including sovereign and commercial debts, financing imports etc.

Suggestions from the Industry and Trade Associations for Budget 2015-16 Regarding changes in direct and indirect taxes

October 27, 2014 1131 Views 0 comment Print

In the context of formulating the proposals for the Union Budget of 2015-16, the Ministry of Finance would like to be benefited by the suggestions and views of your Association. You may like to send your suggestions for changes in the duty structure, rates and broadening of tax base on both direct and indirect taxes giving economic justification for the same.

Constitution of Review Committee of Commissioners of Central Excise – Reg

October 22, 2014 550 Views 0 comment Print

In exercise of the powers conferred by sub-section (1B) of section 35B of the Central Excise Act, 1944(1 of 1944), the Central Board of Excise and Customs constituted under the Central Board of Revenue Act,1963 (54 of 1963) constitutes the following Committees consisting of two Commissioners of Central Excise mentioned in column (2) of the Table below to be the Committee

Determination / Definition of place of removal – Clarification

October 20, 2014 4621 Views 0 comment Print

Attention is invited to Notification No. 21/2014 – CE (NT) dated 11.07.2014 vide which the definition of “place of removal” has been inserted in the CENVAT Credit Rules, 2004 (CCR). Under these rules there are provisions that the credit of input services is available upto the place of removal. As the definition is now provided in the CCR, wherever Cenvat credit is available upto the place of removal, this definition of place of removal would apply, irrespective of the nature of assessment of duty.

Sponsored
Sponsored
Search Post by Date
August 2024
M T W T F S S
 1234
567891011
12131415161718
19202122232425
262728293031