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...
G.S.R. (E).- In exercise of the powers conferred by sub-sections (1) and (2) of section 4A 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.49/2008-Central Excise (N.T.)
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
