Excise Duty Act, Rules Articles News Notification Circulars Instructions. Input Credit, Cenvat, Duty Rate, SSI Exemption, Excise on Jewellery,Excise on Garment
Excise Duty : India reduced excise duty on petrol and diesel to offset rising global crude prices due to geopolitical tensions. The move aimed t...
Excise Duty : Health Security & National Security (HSNS) Cess Act, 2025 introduces a standalone statutory cess aimed at funding national health ...
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...
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...
Excise Duty : Discover how the Central Excise (Amendment) Act, 2025 revamps tobacco taxation, introducing steep excise duties on cigarettes, che...
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...
Excise Duty : A special court imposed five years’ rigorous imprisonment and heavy fines after finding assets far beyond known income. The ruli...
Excise Duty : The FAQs confirm that cess is computed on maximum rated machine speed rather than actual production. This ensures certainty in tax...
Excise Duty : The FAQs clarify how excise duty on chewing tobacco, jarda, and gutkha will be levied based on packing machine capacity rather tha...
Excise Duty : CESTAT issues instructions for e-filing appeals, detailing registration, filing process, documents, fees, and compliance with Proc...
Excise Duty : CESTAT Mumbai held that Rule 16(2) of the Central Excise Rules does not mandate that remanufactured goods be supplied back to the ...
Excise Duty : CESTAT Delhi held that works contract services used for repair and maintenance of existing plant and machinery qualify as input se...
Excise Duty : CESTAT Chennai held that exports made under Notification No. 30/2004-CE and the DEPB scheme cannot be included in exempted turnove...
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-...
Excise Duty : CESTAT held that where the value of goods sent for job work had already been considered for credit reversal purposes, including it...
Excise Duty : The Lakshadweep Excise Regulation, 2026 establishes a comprehensive framework for licensing, manufacture, sale, transport, and con...
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 ...
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 ...
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...
Excise Duty : The Ministry of Finance amended the central excise notification issued in March 2026 by revising rates applicable to specified goo...
The appellants are in appeal along with a stay application directed against order-in-appeal No. PKS/224/BEL/2010 dated 23.07.2010 passed by the Commissioner of Central Excise (Appeals), Mumbai III. The appeal is on the ground that input service credit has been denied to the appellants on the services of travel agent which was used by the appellants for the travelling of the technicians and accountants for visiting to their job workers as per rule 2(l) of the CENVAT Credit Rules, 2004.
Notification No. 01/2012-Central Excise (N.T.) These rules may be called the CENVAT Credit (First Amendment) Rules, 2012. (2) They shall come into force from the date of publication in the Official Gazette. In the CENVAT Credit Rules, 2004, in rule 12, for the words For the wordsnotwithstanding anything contained in these rules the words notwithstanding anything contained in these rules but subject to the proviso to clause (i) of sub rule (1) of the rule 3 shall be substituted.
Notification No. 04/2012 – Central Excise In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.64/95-Central Excise, dated the 16th March, 1995 which was published in the Gazette of India, Extraordinary, vide number G.S.R.256(E), dated the 16th March, 1995, namely:-
The Central Board of Excise and Customs (CBEC) has been able to achieve nearly 80.74% of Budget Estimate up-to the month of January, 2012 in the current fiscal year. At the present rate of growth, CBEC should be able to achieve the target of Rs.3,92,908 Crores.
The Finance Bill-2011 levied Excise duty at the rate of 10% on ready-made garments and made-up articles of textiles when they bear or are sold under a brand name. Hitherto, ready-made garments and made-up articles were exempt from Central Excise duty on the condition that no credit of duty on inputs is taken by the manufacturer. If credit were taken, the applicable rate was 4% for goods of cotton, not containing any other textile material and 10% for others. By the proposed amendment this concessional treatment will apply only to those goods as above stated not bearing a brand name or not sold under a brand name. For such goods not bearing brand name ,therefore, the optional duty regime would continue. In the case of ready-made garments and made-up articles bearing a brand name or sold under a brand name, no such option would be available and a duty of 10% would be payable regardless of the composition of the item/article.
While initiating debate on the Finance Bill-2011 the Finance Minister said that the garment traders had criticised the proposed 10 per cent excise duty on readymade garments saying it would hurt the small business. He added. 1) “To address this concern, I propose to enhance the abatement of 40 per cent to 55 per cent on the retail sale price. 2) With this relief a unit will continue to be eligible for SSI exemption in 2011-12 even if it had a turnover based on retail sale price of Rs 8.90 crore in the current year”, the Minister said. (Current year means 31-03-2011)
CCE Vs. Tata Advanced Materials Ltd. (Karnataka HC)- Merely because the Insurance Company paid the assessee the value of goods including the excise duty paid, that would not render the availment of the cenvat credit wrong or irregular. At the same time, it does not confer any right on the Excise Department to demand reversal of credit or default to pay the said amount.
1. PAN. No. of the Applicant 2. Address Proof of Factory 3. Address Proof of Authorised Signatory 4. Board Resolution in favour of Authorised Signatory
Kwality Ice Cream Company And Anr Vs. UOI (Delhi HC)- Period of limitation, unless otherwise stipulated by the statute, which applies to a claim for the principal amount should also apply to the claim for interest thereon. If that be the position, the period of limitation prescribed for demand of duty under Section 11A is normally one year and, in exceptional circumstance of a case falling under the proviso to Section 11A(1), the period of limitation is five years.
The Central Bureau of Investigation has registered two cases against certain officials of the Ministry of Railways; unknown officials of Central Excise of Haldia Commissionerate (West Bengal) and two private companies – one based at Jhargram(West Bengal) and other based at Kharagpur(West Bengal) along with the Directors of the said companies.
