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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 3588 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 3024 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 681 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 570 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 20775 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 3499 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 513 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 3174 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 1860 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 3360 Views 0 comment Print


Latest Judiciary


CESTAT Allows Discount Abatement as One-to-One Correlation Held Impractical in Jewellery Trade

Excise Duty : CESTAT Chennai held that strict transaction-wise correlation between factory clearances and retail sales was impractical in the je...

May 22, 2026 72 Views 0 comment Print

Extended Limitation Cannot Be Invoked Merely Because Cenvat Credit Issue Was Detected During Audit: CESTAT Delhi

Excise Duty : The Tribunal held that invocation of the five-year limitation period requires proof of deliberate suppression or wilful misstateme...

May 22, 2026 69 Views 0 comment Print

CESTAT Allows Cenvat Credit as Granules Sent to Job Worker Were Not Traded Goods

Excise Duty : CESTAT Kolkata held that granules cleared to job workers for conversion into PPCP containers could not be treated as traded goods....

May 22, 2026 87 Views 0 comment Print

Buyer’s Premises May Qualify as Place of Removal in FOR Contracts: CESTAT Chennai

Excise Duty : Tribunal observed that where goods are sold on FOR destination basis, the buyer’s premises may constitute the place of removal. ...

May 22, 2026 93 Views 0 comment Print

CESTAT Allows CENVAT Credit on GTA Services Due to FOR Destination Sales

Excise Duty : CESTAT Chennai held that CENVAT credit on outward transportation and insurance services cannot be denied where goods are sold on F...

May 20, 2026 468 Views 0 comment Print


Latest Notifications


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 16, 2026 231 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 16, 2026 345 Views 0 comment Print

Govt Revises RIC on Diesel Exports to Nil from May 1

Excise Duty : Notification No. 21/2026-Central Excise revises the RIC rate on exports of high-speed diesel oil outside India to Nil, effective M...

April 30, 2026 234 Views 0 comment Print

Govt revises SAED rates on exports of ATF outside India to Rs. 33 per litre

Excise Duty : Notification No. 20/2026-Central Excise revises the SAED rate on exports of ATF outside India to Rs. 33 per litre, effective May 1...

April 30, 2026 222 Views 0 comment Print

Govt Revises SAED on High-Speed Diesel Exports to Rs. 23 from 1st May 2026

Excise Duty : Notification No. 19/2026-Central Excise revises the SAED rate on exports of high-speed diesel oil outside India to Rs. 23 per litr...

April 30, 2026 294 Views 0 comment Print


Cenvat Credit Allowed for Surplus Electricity Used in Manufacturing Dutiable Goods in another unit

October 31, 2024 459 Views 0 comment Print

Orissa HC rules surplus electricity used in another unit for manufacturing dutiable goods is entitled to Cenvat credit. No substantial question of law arises.

Declaration of proposed penalty under SVLDRS is valid declaration: Gujarat HC

October 31, 2024 600 Views 0 comment Print

Gujarat HC ruled that Ultratech Cement’s SVLDRS penalty declaration is valid, clarifying that show cause notices don’t hinder eligibility for the scheme.

Omission or Misinterpretation of Regulations Not Equivalent to Suppression of Facts for Extended Limitation

October 28, 2024 792 Views 0 comment Print

Mere omission /oversight or adherence to misinterpreted regulations could not be equated to suppression of facts or willful misrepresentation to invoke the extended limitation period under Section 11A of the Act.

Central Excise Notification on Blended Aviation Fuel, October 2024

October 28, 2024 1362 Views 0 comment Print

Amendment in Central Excise Notification 11/2017: New tax rates for Blended Aviation Turbine Fuel under the RCS-UDAN scheme. Effective from October 29, 2024.

SC ruling on refund claim involving turnover discount and additional discount

October 24, 2024 903 Views 0 comment Print

Supreme Court ruling in Commissioner of Central Excise vs Addison & Co. Ltd. focused on refund claims for turnover discounts under the Central Excise Act, 1944.

Cash Discounts Deductible in determining Transaction Value of Excisable Goods: SC

October 24, 2024 612 Views 0 comment Print

Supreme Court ruling on Purolator India Ltd.’s excise duty dispute involving sales tax, cash discounts, and volume discounts under the Central Excise Act, 1944.

CENVAT on transportation costs to buyer’s premises not admissible as costs not included in assessable value

October 23, 2024 504 Views 0 comment Print

Kerala High Court held that as transportation costs from place of removal to buyer’s premises not included in the assessable value of goods for purpose of payment of Central Excise duty hence service tax levied on such transportation cost not available as CENVAT Credit.

Amendment to Fourth Schedule to Central Excise Act, 1944 Notified

October 23, 2024 1233 Views 0 comment Print

Notification No. 26/2024 updates the Fourth Schedule to the Central Excise Act, 1944, including changes to aviation turbine fuel definitions.

CENVAT credit denial on input services for factory construction: CESTAT directs fresh order

October 19, 2024 660 Views 0 comment Print

Kohler India appeals for CENVAT credit denial on input services for factory construction. CESTAT directs fresh order within 2 months for proper consideration.

Central Excise classification of propylene: CESTAT set aside demand & allowed appeal

October 19, 2024 492 Views 0 comment Print

BPCL challenges the Central Excise classification of propylene, seeking relief against the differential duty imposed by the authorities.

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