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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


Excise Duty Cut on Petrol and Diesel: A Bold Governance Move Amid War

Excise Duty : India reduced excise duty on petrol and diesel to offset rising global crude prices due to geopolitical tensions. The move aimed t...

March 27, 2026 3657 Views 0 comment Print

Notes on Health Security se National Security (HSsNS) Cess Act, 2025

Excise Duty : Health Security & National Security (HSNS) Cess Act, 2025 introduces a standalone statutory cess aimed at funding national health ...

January 18, 2026 3153 Views 1 comment Print

Interest on Excise Duty Not Payable in Revenue-Neutral Situations: Calcutta HC

Excise Duty : The Court upheld the Tribunal’s view that interest cannot be levied when duty paid is fully creditable to downstream units. It c...

January 16, 2026 729 Views 0 comment Print

Bought-Out Items Excluded from Excise Value for CKD Plant Supplies: SC

Excise Duty : The Court held that duty-paid items supplied directly to site are not includible when the final plant is immovable. The key takeaw...

December 17, 2025 585 Views 0 comment Print

Central Excise Act 2025: Reshapes Tobacco Taxation Landscape

Excise Duty : Discover how the Central Excise (Amendment) Act, 2025 revamps tobacco taxation, introducing steep excise duties on cigarettes, che...

December 17, 2025 20988 Views 2 comments Print


Latest News


CBI Court Sentences Ex-Central Excise Officer

Excise Duty : CBI Court in Siliguri sentences former Central Excise Superintendent to four years RI and Rs. 40,000 fine in a bribery case regist...

February 28, 2026 3529 Views 0 comment Print

Central Excise and Service Tax Inspector Jailed for Disproportionate Assets

Excise Duty : A special court imposed five years’ rigorous imprisonment and heavy fines after finding assets far beyond known income. The ruli...

January 7, 2026 537 Views 0 comment Print

FAQs for Health Security se National Security (HSNS) Cess Act, 2026 & HSNS Cess Rules, 2026

Excise Duty : The FAQs confirm that cess is computed on maximum rated machine speed rather than actual production. This ensures certainty in tax...

January 5, 2026 3342 Views 0 comment Print

FAQs on Machine-Based levy in case of Chewing Tobacco, Jarda Scented Tobacco & Gutkha

Excise Duty : The FAQs clarify how excise duty on chewing tobacco, jarda, and gutkha will be levied based on packing machine capacity rather tha...

January 4, 2026 1908 Views 0 comment Print

CESTAT Guidelines for Online Filing of Appeals

Excise Duty : CESTAT issues instructions for e-filing appeals, detailing registration, filing process, documents, fees, and compliance with Proc...

October 1, 2025 3594 Views 0 comment Print


Latest Judiciary


CENVAT Credit Cannot Be Denied for Plant Maintenance Services Misclassified as Civil Construction: CESTAT Delhi

Excise Duty : CESTAT Delhi held that works contract services used for repair and maintenance of existing plant and machinery qualify as input se...

June 9, 2026 45 Views 0 comment Print

CENVAT Credit Demand Set Aside as Export Turnover Cannot Be Included in Exempted Turnover

Excise Duty : CESTAT Chennai held that exports made under Notification No. 30/2004-CE and the DEPB scheme cannot be included in exempted turnove...

June 8, 2026 90 Views 0 comment Print

Excise Penalty Quashed as Duty and Interest Were Paid Before Show Cause Notice

Excise Duty : The Tribunal held that the show cause notice issued more than three years after the Department became aware of the facts was time-...

June 7, 2026 96 Views 0 comment Print

CESTAT Allows Appeal as Export Turnover Cannot Be Added for Rule 6 Credit Reversal

Excise Duty : CESTAT held that where the value of goods sent for job work had already been considered for credit reversal purposes, including it...

June 5, 2026 324 Views 0 comment Print

CESTAT Allows Appeals as Manufacturer & Marketing Company Were Not Related Persons

Excise Duty : CESTAT Chandigarh held that the manufacturer and marketing company could not be treated as related persons under the Central Excis...

June 5, 2026 93 Views 0 comment Print


Latest Notifications


Lakshadweep Introduces New Excise Law to Regulate Liquor Trade and Consumption

Excise Duty : The Lakshadweep Excise Regulation, 2026 establishes a comprehensive framework for licensing, manufacture, sale, transport, and con...

June 6, 2026 222 Views 0 comment Print

Govt Revises ATF Export Duty Rate From 1 June 2026

Excise Duty : Notification No. 25/2026 revises SAED on ATF exports to Rs 9.5 per litre with effect from 1 June 2026; domestic petrol and diesel ...

May 30, 2026 186 Views 0 comment Print

Govt Revises SAED Rates on Petrol and Diesel Exports WEF 1st June 2026

Excise Duty : Notification No. 24/2026 revises SAED rates on petrol and diesel exports from 1 June 2026, setting duty at Rs 1.5 and Rs 13.5 per ...

May 30, 2026 213 Views 0 comment Print

Govt Raises SAED on ATF Exports to Rs. 16 per Litre from 16 May 2026

Excise Duty : CBIC revised SAED on ATF exports to Rs. 16 per litre effective 16 May 2026, impacting aviation fuel exporters and export duty cost...

May 15, 2026 336 Views 0 comment Print

SAED on Petrol and Diesel Exports Revised from 16 May 2026

Excise Duty : The Ministry of Finance amended the central excise notification issued in March 2026 by revising rates applicable to specified goo...

May 15, 2026 483 Views 0 comment Print


Transit Sale – Dealer Registration is not mandatory

April 17, 2015 19357 Views 14 comments Print

It has created a lot of confusion and worry in the minds of those manufacturers and dealers who receive goods directly, as consignee, from manufacturer through unregistered dealer (as buyer) and avail cenvat credit on the strength of invoice of supplier manufacturer.

Re-credit of CENVAT reversed on instructions of Revenue without any dispute is allowed

April 16, 2015 3745 Views 0 comment Print

The appellant availed CENVAT credit on input and capital goods. On a visit of the Central Excise officers, Preventive Unit, Thane – I on 20/02/2007, on their insurance, the appellant have reversed CENVAT credit of Rs.1, 70,737/- on 12/03/2007.

Value of clearances to Loan Licensees not includible while determining SSI status

April 15, 2015 1466 Views 0 comment Print

Redicura Pharmaceuticals Pvt. Ltd. (the Appellant) is a manufacturer of P&P medicines chargeable to Central Excise duty. For the period April 1, 2003 to October 31, 2003 (impugned period), the Appellant was availing SSI Exemption under Notification No. 9/03-CE dated March 1, 2003 (SSI Notification).

Doctrine of Unjust Enrichment will be applicable in case of refund of duty paid on Capital goods which are captively consumed

April 15, 2015 2714 Views 0 comment Print

Since, the dispute arose as to whether the Respondent was entitled for concessional rate of duty or not, the Respondent paid normal rate of 15% ad valorem duty and sought for refund of the extra duty paid amounting to Rs. 27,66,970/-.

Limitation period under Excise Act not applicable to rebate claim filed

April 15, 2015 7952 Views 2 comments Print

Dorcas Market Makers Pvt. Ltd. (the Respondent) is engaged in the export of ‘Medimix’ brand of Ayurvedic Toilet Soap, falling under CSH 3401.11.10 of the Central Excise Tariff Act. The Respondent filed a rebate claim on June 17, 2008 under Rule 18 of Excise Rules for refund of the duty paid for goods exported during the period July 1, 2006 to January 31, 2007

Amendment to Rule 11 of Central Excise Rules, 2002 wef 01.03.2015

April 15, 2015 16639 Views 0 comment Print

The supplier of input sends the materials to any person (consignee) directly as per the instruction of a registered dealer, the excise invoice shall contain the details of the registered dealer as buyer and details of the person to whom the materials are sent as consignee.

CBI arrests 2 excise officers in bribery case

April 10, 2015 540 Views 0 comment Print

CBI ARRESTS AN ASSISTANT COMMISSIONER AND A SUPERINTENDENT, BOTH OF CENTRAL EXCISE IN A BRIBERY CASE The Central Bureau of Investigation has arrested a Superintendent and an Assistant Commissioner, both of Central Excise, posted at Chennai-I Division, Nandanam, Chennai for demanding & accepting a bribe of Rs.11,000/- from the complainant.

Excise Duty- Service Export from India Scheme (SEIS) under FTP 2015-2020

April 8, 2015 1515 Views 0 comment Print

Notification No. 21/2015-Central Excise Dated- 8th April, 2015 Central Government exempts goods specified in First Schedule and Second Schedule to Central Excise Tariff Act, 1985, when cleared against a Service Exports from India Scheme duty credit scrip

Excise- Merchandise Export from India Scheme (MEIS) under FTP 2015-2020

April 8, 2015 2675 Views 0 comment Print

Notification No. 20/2015-Central Excise Dated- 8th April, 2015 Govt. exempts goods specified in First Schedule and Second Schedule to Central Excise Tariff Act, 1985 , when cleared against a duty credit scrip issued by the Regional Authority under Merchandise Exports from India Scheme

Raising of same grounds in 2nd round of ligation which were disposed in 1st round and no appeal been filed

April 7, 2015 667 Views 0 comment Print

Department cannot raise same grounds in the second round of ligation when the grounds taken in the first round of litigation were disposed of and no appeal was filed against the Order pertaining to first litigation

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