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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 3804 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 3396 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 828 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 621 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 21336 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 3586 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 594 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 3654 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 2058 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 4050 Views 0 comment Print


Latest Judiciary


Gujarat HC Allows CENVAT Re-Credit After Cash Payment Through PLA to Prevent Double Recovery

Excise Duty : Gujarat HC quashed rejection of ₹3.74 crore re-credit and directed credit restoration, holding PLA payment could not result in d...

July 12, 2026 42 Views 0 comment Print

Post-Manufacture Type Test Charges Excluded from Excise Value: CESTAT Mumbai

Excise Duty : CESTAT Mumbai set aside excise demand, holding optional type test charges collected separately after manufacture are not includibl...

July 12, 2026 66 Views 0 comment Print

Waste & Scrap Not Manufactured Goods Under Rule 6(3): CESTAT Delhi

Excise Duty : CESTAT Delhi set aside Rule 6 demands, holding job work under Notification 214/86-CE is not an exempted service and waste and scra...

July 12, 2026 285 Views 0 comment Print

Excise Valuation Rule 8 Inapplicable to Prototype Vehicle Testing Clearances: CESTAT Mumbai

Excise Duty : CESTAT Mumbai set aside excise demands, holding Rule 8 inapplicable as prototype vehicles cleared for testing were not used in fur...

July 12, 2026 48 Views 0 comment Print

CENVAT Credit Denial Set Aside on Air Separation Plant Goods: CESTAT Hyderabad

Excise Duty : CESTAT Hyderabad allowed CENVAT credit on goods used for an Air Separation Plant, held ownership irrelevant, demand time-barred, a...

July 11, 2026 96 Views 0 comment Print


Latest Notifications


CBIC Revises SAED on ATF Exports to ₹7.5 Per Litre from 1st July 2026

Excise Duty : Notification No. 37/2026 revises the SAED rate on ATF exports outside India to Rs. 7.5 per litre. The revised rate takes effect fr...

June 30, 2026 231 Views 0 comment Print

SAED on Petrol & Diesel Exports Revised to ₹4 & ₹8.5 Per Litre from 1st July 2026

Excise Duty : Notification No. 36/2026 revises SAED rates on petrol and diesel exports outside India to Rs. 4 and Rs. 8.5 per litre. The revised...

June 30, 2026 195 Views 0 comment Print

Mauritius & Maldives Added to RIC Exemption for PSU Petrol & Diesel Exports

Excise Duty : Notification No. 35/2026 extends the Road and Infrastructure Cess exemption on petrol and diesel exports by Public Sector Oil Comp...

June 30, 2026 333 Views 0 comment Print

CBIC Extends RIC Exemption on PSU Petrol & Diesel Exports to Mauritius & Maldives

Excise Duty : Notification No. 34/2026-Central Excise expands the specified country list in paragraph 2(b) by including Maldives and Mauritius. ...

June 30, 2026 135 Views 0 comment Print

CBIC Extends SAED Exemption on PSU ATF Exports to Mauritius & Maldives

Excise Duty : Notification No. 33/2026 extends the SAED exemption on ATF exports by Public Sector Oil Companies to Mauritius and Maldives. The a...

June 30, 2026 162 Views 0 comment Print


Input Services Require Direct Nexus with Manufacturing Activity for CENVAT Credit Eligibility

March 8, 2025 1047 Views 0 comment Print

CESTAT Delhi rules against Leel Electricals Ltd., denying CENVAT Credit on ineligible invoices. The tribunal upholds tax demand and penalty.

Obligation u/r 3(1) cannot be transferred to recipient of credit u/r 7 of CCR, 2004: CESTAT Mumbai

March 4, 2025 1632 Views 0 comment Print

The appellant herein has merely utilized the credit and, to the extent that rule 3(4) of CENVAT Credit Rules, 2004 has not been shown to have been breached, is not concerned with the source of the credit.

No Penalty Under Excise Rule 26 Without Goods Confiscation: CESTAT Delhi

February 28, 2025 1032 Views 0 comment Print

CESTAT Delhi overturns ₹10 lakh penalty under Rule 26(1), citing the absence of confiscation, a key requirement for imposing penalties under the Excise Rules.

Extended Limitation Cannot Be Invoked Twice for Same Issue: CESTAT Kolkata

February 26, 2025 951 Views 0 comment Print

Once a demand has been raised for any issue by invoking extended period of limitation, then another demand cannot be raised again by invoking extended period on same issue for a subsequent period.

Clandestine Removal Cannot Be Alleged Without Concrete Evidence: CESTAT Kolkata

February 15, 2025 831 Views 0 comment Print

Analysis of CESTAT Kolkata’s decision in Mahavir Ferro Alloys Pvt. Ltd. Vs CGST & Central Excise, focusing on alleged clandestine removal and estimated production norms.

CESTAT allows CENVAT Credit on materials used in capital goods

February 15, 2025 855 Views 0 comment Print

CESTAT Kolkata allows CENVAT Credit to Rexon Strips Ltd., ruling that inputs used in capital goods are eligible, setting aside prior denials by lower authorities.

Cenvat Credit Allowed on Photocopies: CESTAT Ahmedabad

February 13, 2025 591 Views 0 comment Print

Appellant and SKF India are both subsidiaries of AB SKF Sweden. Appellant & SKF India have agreed to pool & combine their respective manpower & other resources for the purpose of achieving maximum synergetic benefits.

CBIC Extends Date for Additional Duty on Unblended Diesel

February 1, 2025 1854 Views 0 comment Print

Govt extends provisions under Excise Notification 11/2017 from 2025 to 2026. Changes take effect on February 2, 2025.

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

January 31, 2025 636 Views 0 comment Print

CBIC assigns Central Excise Officers to handle appeals filed on or after July 1, 2017, related to pre-GST Central Excise and Service Tax matters.

Assessee couldn’t accept Settlement Commission’s Order u/s 127C ‘In Parts’

January 28, 2025 498 Views 0 comment Print

The Settlement Commission held that the rectification of errors under Section 154 was confined to arithmetical or clerical errors and assessee’s application was beyond the scope of the Section 154.

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