Excise Duty Act, Rules Articles News Notification Circulars Instructions. Input Credit, Cenvat, Duty Rate, SSI Exemption, Excise on Jewellery,Excise on Garment
Excise Duty : Understand windfall tax, imposed on oil and gas companies due to unforeseen profit gains. Learn its implications and why India int...
Excise Duty : Explore the legal intricacies of challenging the Excise Department's notice for a public limited company's change in management vi...
Excise Duty : Explore the Madras High Courts decision in India Cement Limited v. Commissioner of Customs, allowing Cenvat credit for electricity...
Excise Duty : Unlock global trade success with the IEC code. Learn its legal significance, role in customs clearance, financial transactions, an...
Excise Duty : Explore the constitutional issues surrounding the Central Government's Excise Duty collection from September 2016 to June 2017. Un...
Excise Duty : Supreme Court admits Ecoboard Industries Ltd.'s appeal on excise duty for intermediate products, questioning Tribunal's duty impo...
Excise Duty : Key changes in excise duty and Clean Environment Cess under Finance (No. 2) Bill, 2024, including extended deadlines and exemption...
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...
Excise Duty : CBIC, under the Ministry of Finance, seeks feedback on the proposed Central Excise Bill 2024. Stakeholders can submit suggestions ...
Excise Duty : Learn how to navigate SAMAY Dashboard efficiently as a Chief Commissioner/Commissioner or ADG/DG. Streamline order management, upd...
Excise Duty : CESTAT Mumbai allows Bhor Industries' appeal, addressing unjust enrichment and duty refund issues from 1970-1982. Remanded case fo...
Excise Duty : CESTAT Delhi held that substantive benefit of the appellant cannot be taken away merely because the refund claim is filed under Ru...
Excise Duty : Explore the CESTAT Delhi ruling allowing cenvat credit for welding electrodes used in cement manufacturing. Full text and expert a...
Excise Duty : CESTAT Mumbai upholds refund claim for Goa Golf Club Pvt Ltd, dismissing the appeal by the Customs Department. Learn about the key...
Excise Duty : In a significant decision, CESTAT Chennai quashes excise duty on 'Black Sand', ruling it as waste, not a dutiable product. Explore...
Excise Duty : Notification 19/2024 reduces Special Additional Excise Duty on petroleum crude. Effective from August 1, 2024. Read the full detai...
Excise Duty : Explore the latest changes under Notification No. 18/2024-Central Excise by the Ministry of Finance, affecting excise duties effec...
Excise Duty : CBIC revises monetary limits for adjudicating show cause notices in Central Excise for commodities under Chapter 24 of Schedule IV...
Excise Duty : Explore Notification No. 17/2024-Central Excise by the Ministry of Finance, Government of India. Detailed amendments, effective fr...
Excise Duty : Govt reduces Special Additional Excise Duty (Windfall Tax) on production of petroleum crude from Rs. 5200 per tonne to Rs. 3250 pe...
This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act , 1994 against order dated 22.3.2010 passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi proposing following substantial question of law
Revenue collections from indirect taxes i.e., Customs, Central Excise and Service Tax Revenue (Provisional) for the first eight months i.e., April –November 2010 of the current financial year 2010-11 has increased to Rs. 2,07,756 crore which is 42.3%
The Supreme Court last week dismissed the appeal of Parle Bisleri Ltd challenging the ruling against it by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in an excise dispute over its soft drink flavours and the use of their brand names. Apart from Parle Bisleri, two others involved were Parle Exports Ltd and Parle International Ltd. Parle Bisleri claimed excise benefits as a small scale industry in the 1990’s. The claim was rejected by the tribunal. It appealed to the Supreme Court, which stated that the tribunal was right in denying the benefit by clubbing the products of the three companies. The court said: “the three companies in question were intertwined in their operation and management… It would likely seem that the purported fragmentation of the manufacturing process was but a mere ploy to avail of the SSI exemption. Piercing the corporate veil, when the notions of beneficial ownership and interdependency come into the picture, are no longer disputed questions. On this count, therefore, we have no hesitation whatsoever in affirming the order of the tribunal,which was justified entirely through the precedent set by this court.”
The Supreme Court has set aside the penalty demanded by the excise authorities from Pepsi Foods Ltd because there was no intentional default on the part of the company. But the court overruled the excise tribunal on the question of inclusion of freight charges between Pepsi factory and Frito-Lay India.
Complainant, the Manager of a private company at Latur (Maharashtra) alleged that his company had applied on-line for Central Excise Registration with the Nanded Division of Central Excise in May, 2010. The accused officials had inspected the factory
The necessary facts, in brief are, that the show cause notice dated 15.2.1999 was issued to the assessee alleging that it had wrongly taken credit to the extent of 5,37,799 under Rule 57A of the Rules, during August 1998.
After the Maruti Suzuki decision of the Supreme Court, the scope of the term “input” to determine eligibility to CENVAT Credit, appeared to have been narrowed down. Recently the Supreme Court in the case of Ramala Sahkari Chini Mills Ltd., UP v. CCE, Meerut-1 on the issue of admissibility of CENVAT Credit of duty paid on welding electrodes used in maintenance of machines decided that the ratio in Maruti Suzuki in relation to the interpretation of the definition of ‘input’ required reconsideration and directed that the issue be placed before the larger bench of the Supreme Court.
Meanwhile, experts have dismissed the claims of any co-relation between the presence of pictorial warnings and cigarette sales even as overall sales figure in the country has not registered much growth over the past few years. “There is no growth in
The Supreme Court has prescribed a bitter pill for pharmaceutical companies manufacturing vitamins for either marketing or use in other drugs. If a product is “marketable” and has a shelf value, it is liable to excise duty, the apex court ruled while
A larger bench of CESTAT in the case of Indica Laboratories Vs CCE, Ahmedabad 2007(213) ELT 20(T-LB), has held that quantity discount, bonuses etc. are applicable for the valuation of goods under section 4 of the Central Excise Act, 1944 and not in case of goods valued under Section 4A.
