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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 1077 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 2682 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 744 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 504 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 702 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 684 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 315 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 828 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 699 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 546 Views 0 comment Print


Latest Judiciary


Central Excise Valuation Must Follow Its Own Law, Income Tax Provisions Not a Basis for Reassessment

Excise Duty : CESTAT rules definitions and valuation mechanisms under central excise law must be applied strictly in accordance with its own sta...

April 4, 2025 78 Views 0 comment Print

Additional Excise Duty Not Payable on VAT Incentive: CESTAT Mumbai

Excise Duty : CESTAT Mumbai rules that VAT incentives under Goa’s NPV scheme are not part of the assessable value for excise duty. Demand agai...

April 2, 2025 105 Views 0 comment Print

Inordinate delay of 11 years in finalizing adjudication proceedings not tenable

Excise Duty : Delhi High Court quashed orders due to inordinate delay of more than 11 years in finalizing adjudication proceeding. Held that mat...

April 1, 2025 534 Views 0 comment Print

Garnishee Order Quashed: Orissa HC Cites Lack of Notice

Excise Duty : Orissa High Court nullifies garnishee order against Iron Cementics India, citing lack of prior notice and confirming tax payment b...

March 30, 2025 141 Views 0 comment Print

CESTAT Can’t Reject Appeal for Pre-Deposit in Wrong Account: Delhi HC

Excise Duty : Delhi HC rules that CESTAT cannot dismiss an appeal solely due to pre-deposit being made in the wrong account. Case sent back for ...

March 24, 2025 153 Views 0 comment Print


Latest Notifications


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 603 Views 0 comment Print

Central Excise Officer Appointments: Jurisdiction & Roles

Excise Duty : Notification 01/2025 outlines appointments and roles of Central Excise Officers for handling appeals under the Excise Act, specify...

January 23, 2025 645 Views 0 comment Print

CBIC Rescinds Notification No. 08/2022- Central Excise, dated 30th June, 2022

Excise Duty : The Ministry of Finance rescinds Central Excise Notification No. 08/2022 with immediate effect under public interest provisions....

December 3, 2024 513 Views 0 comment Print

Central Excise (Amendment) Rules, 2024

Excise Duty : The Ministry of Finance amends Central Excise Rules, 2017, removing specific provisos in Rules 18 and 19. Changes take effect imme...

December 3, 2024 411 Views 0 comment Print

Central Excise Notification 10 & 11/2022 Rescinded by Ministry of Finance

Excise Duty : The Ministry of Finance rescinds Central Excise Notifications No. 10/2022 and 11/2022 under Notification No. 30/2024, effective im...

December 2, 2024 297 Views 0 comment Print


Key Jurisdictional Issue: Adjudicating Authority’s Oversight of Rule 6(3) Explanation

September 15, 2023 315 Views 0 comment Print

Kesoram Spun Pipes And Foundries Ltd. Vs Commissioner Of Central Excise & Ors. (Calcutta High Court) Introduction: The crux of the case involving Kesoram Spun Pipes And Foundries Ltd. vs. Commissioner Of Central Excise & Ors. centers on a critical jurisdictional issue. In this analysis, we delve into the pivotal aspect of the adjudicating authority’s […]

CBIC Reduces Excise Duty on Diesel Exports wef 16th September 2023

September 15, 2023 753 Views 0 comment Print

CBIC, Ministry of Finance, lowers special additional excise duty on diesel exports to Rs. 5.50 per litre, effective from September 16, 2023.

CBIC Amends Excise Duty on Petroleum Crude & ATF wef 16th September, 2023

September 15, 2023 630 Views 0 comment Print

CBIC, Ministry of Finance, amends excise duty rates on petroleum crude production and ATF exports, effective from September 16, 2023.

Rule 8 of Tobacco Packing Machine Rules 2010 is valid: Delhi High Court

September 14, 2023 648 Views 0 comment Print

Delhi High Court held that Rule 8 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules 2010 is not ultra vires to Section 3A of the Central Excise Act.

Payment of 5%/10% of value of exempted goods unjustified as proportionate credit reversed

September 14, 2023 336 Views 0 comment Print

CESTAT Ahmedabad held that demand under Clause (i) of Rule 6(3) i.e. payment of 5%/10% of the value of exempted goods unjustified as appellant rightly availed the option of sub-rule (3A) of Rule 6 of CCR, 2004 i.e. reversal of proportionate cenvat credit attributed to exempted goods.

Failure to declare amount in return alone does not imply wilful suppression

September 14, 2023 1272 Views 0 comment Print

Analyze the CESTAT Chandigarh order in M R Beltings vs. Commissioner of Central Excise, focusing on the issue of willful suppression and its impact on excise duty demand.

Cenvat available on naphtha used for generation of electricity which is consumed within factory

September 13, 2023 687 Views 0 comment Print

CESTAT Kolkata held that naphtha used for generation of electricity which is consumed within the factory of production is eligible for Cenvat Credit.

Benefit of notification 67/95-CE available to molasses captively consumed for manufacture of rectified spirit

September 13, 2023 729 Views 0 comment Print

CESTAT Bangalore held that benefit of notification no. 67/95-CE dated 16.03.1995 available in respect of molasses which is captively consumed for the manufacture of rectified spirit as rectified spirit is a dutiable excisable goods.

Demand of 10%/6%/5% on value of exempted goods not sustained as proportionate cenvat credit reversed

September 13, 2023 480 Views 0 comment Print

CESTAT Ahmedabad held that appellant is not liable to pay an amount equal to 10%/6%/5% of the value of exempted goods as proportionate Cenvat credit on common input service attributed to the exempted final product already reversed.

Recovery mechanism of Rule 3(5B) of Cenvat Credit Rules is Effective from 01.03.2013

September 13, 2023 891 Views 0 comment Print

Exploring the key details of the GKN Driveline (India) Ltd vs CCE case at CESTAT Chandigarh, and its impact on the reversal of Cenvat Credit under Rule 3(5B).

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