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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 1155 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 2934 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 780 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 543 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 714 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 723 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 333 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 852 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 720 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 567 Views 0 comment Print


Latest Judiciary


HC Criticizes Dept for Disregarding Judicial Discipline in Appeal Dismissal

Excise Duty : Rajasthan High Court criticized the CESTAT for failing to consider and discuss the binding precedent set by the Supreme Court in B...

May 7, 2025 534 Views 0 comment Print

CESTAT Allows Cash Refund of CENVAT Credit (CVD/SAD) Paid Post-GST for Advance License Default, Citing Section 142 CGST Act

Excise Duty : CESTAT Mumbai rules Spacewood Furnishers eligible for cash refund of CVD/SAD/Cesses paid post-GST for Advance License default unde...

May 7, 2025 468 Views 0 comment Print

Govt cannot Pursue Pre-IBC Dues After IBC Resolution Plan Approval: CESTAT Chennai

Excise Duty : CESTAT Chennai dismisses tax appeals against Orchid Healthcare, ruling pre-resolution government dues not in NCLT plan are extingu...

May 6, 2025 69 Views 0 comment Print

Reclassification Unsustainable Without Furnishing relied upon Test Report: SC

Excise Duty : Supreme Court held that re-classifying products based on the test report, which was leading to consequential differential duty dem...

May 3, 2025 111 Views 0 comment Print

Excise Duty: Cross-Examination Rights Upheld by Supreme Court

Excise Duty : Supreme Court rules against denial of cross-examination in excise duty case (Andaman Timber vs Commissioner), citing natural justi...

April 26, 2025 2982 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 8, 2025 303 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 8, 2025 234 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 699 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 7, 2025 156 Views 0 comment Print

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 672 Views 0 comment Print


No duty liability on Transition from EOU to EPCG Scheme if Export Obligations Fulfilled

October 26, 2023 438 Views 0 comment Print

Read about the case of Commissioner of CGST & Excise vs. National Aluminium Company Limited where no duty liability was imposed on transition from EOU to EPCG Scheme due to fulfilled export obligations.

Denial of Excise Duty Refund for a Genuine Interpretation Error Unjustified

October 24, 2023 204 Views 0 comment Print

CESTAT Chandigarh rules in favor of Souvenior Ceramics, granting exemption from excise duty for castable refractory goods supplied to power projects. Detailed analysis here.

CESTAT denies Excise Duty Refund due to Unmet Burden of Proving No Unjust Enrichment

October 24, 2023 264 Views 0 comment Print

The CESTAT Ahmedabad addresses a case involving a refund dispute related to abatement and excise duty, emphasizing the need for clear evidence and transparency.

Eligibility of benefit of notification 30/2004-CE vis-à-vis reversal of CENVAT Credit needs fresh determination

October 23, 2023 366 Views 0 comment Print

CESTAT Mumbai held that eligibility of benefit of notification no. 30/2004-CE dated 9th July 2004 owing to reversal of CENVAT Credit needs to be examined by lower authorities. Accordingly, matter restored back to original authority for fresh determination.

Cenvat credit of entire input service available even if portion of service is used in manufacture of exempt goods

October 23, 2023 408 Views 0 comment Print

CESTAT Mumbai held that rule 6(5) of Cenvat Credit Rules, 2004 provides for availment of entire amount of credit of input services even though certain portion must have been used in manufacture of exempted goods.

Rule 10A of valuation rules doesn’t come into play for all manner of ‘job-work’

October 23, 2023 645 Views 0 comment Print

CESTAT Mumbai held that rule 10A of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 [valuation rules] is effected only when inputs are supplied and sale is effected to the buyer by the Principal Manufacturer. Thus, Rule 10A of valuation rules doesn’t come into play for all manner of ‘job-work’.

Duty demand based on data from computer print-out without corroborative evidence unsustainable

October 23, 2023 657 Views 0 comment Print

CESTAT Kolkata held that the data resumed from the computer print out alone cannot be relied upon to demand duty, without any corroborating evidence. Accordingly, duty demand set aside.

Excise Duty Cannot Be Demanded for mere Procedural Lapse in Admitted Export of Goods

October 22, 2023 567 Views 0 comment Print

CESTAT Ahmedabad’s verdict in Crown Ceramics Vs C.C.E. & S.T.- Rajkot. Excise duty not demandable for a procedural lapse in the case of alleged clandestine removal of goods.

CESTAT allows Cenvat Credit on Customs Clearance, Construction & Photocopy Service

October 22, 2023 177 Views 0 comment Print

Explore the Sarita Handa Exports Pvt Ltd vs. CESTAT Chandigarh case on Customs Clearance & Tour Services. Learn about the credit dispute and the CESTAT’s decision.

No Penalty for Scrap Goods Cleared Without Further Manufacturing Process After Paying Duty Equivalent to CENVAT Credit Taken

October 21, 2023 183 Views 0 comment Print

CESTAT Chennai’s ruling in Balmer Lawrie & Co. vs. Commissioner of GST & Central Excise: Central excise duty on metal containers returned as scrap analyzed. No penalty levied.

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