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 : 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 : Special Judge in Ahmedabad sentences Shri Fauza Singh Pandher, former Superintendent of Central Excise & Customs, to five years im...
Excise Duty : Central Bureau of Investigation (CBI) has secured a conviction in a disproportionate assets case, sentencing former Deputy Commiss...
Excise Duty : Read about CESTAT Hyderabads ruling on the classification of Minute Maid Nimbu Fresh by Hindustan Coca Cola Beverages Pvt. Ltd. un...
Excise Duty : HC directs to reconsider the petitioner's application for the renewal of the L-10BB Liquor license in light of the compliance with...
Excise Duty : The court's decision centered around a technical issue hindering the petitioner from completing SVLDRS scheme's payment requiremen...
Excise Duty : Explore the Bombay High Court ruling on ICICI Home Finance vs Union of India, where non-communication led to show cause notices la...
Excise Duty : Activity of slitting and cutting of jumbo rolls of plain tissue paper/aluminium foil into smaller size does not amount to manufact...
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...
Excise Duty : Ministry of Finance amends No. 18/2022-Central Excise to reduce Special Additional Excise Duty on Petroleum Crude production. Read...
CESTAT Chandigarh rules in favour of the Department in a case involving refund claims filed under Section 27 of the Customs Act. The tribunal asserts that duty was correctly paid and unjust enrichment was not established.
CESTAT held that Commissioner (Appeals) had overstepped his bounds by reviewing a Tribunal’s order that had already gained finality due to lack of appeal. Department’s selective application of review processes was criticized as a mockery of judicial process.
CESTAT Bangalore held that value of free physician samples should be done as per rule 4 of the Central Excise Valuation Rules, 2000. Valuation under rule 8 of the 2000 Rules by adding 15% profit to the cost of manufacture not acceptable.
CESTAT Ahmedabad held that Medicament Supplies to Government Hospitals and Institutional Buyers shall be valued in terms of Section 4 and not Section 4A of the Central Excise Act, 1944.
CESTAT Delhi held that Cenvat Credit in respect of capital goods parts/spares/components received in the factory of the manufacturer and used in manufacture of dutiable final product is duly eligible.
A ruling from the CESTAT Chennai holds that the manufacture of non-marketable sugar syrup is not subject to excise duty, setting a new precedent in tax law.
CESTAT Mumbai held that waste or rubbish, which is thrown up in the course of manufacture, cannot be said to be a produce of manufacture and cannot be said to be exigible to excise duty. Hence, sale of Ferric Oxide which emerged through chemical reaction of Waste Pickle Liquor is not liable to any duty.
The case at hand pertains to the valuation of Lead Acid Batteries and the determination of whether these should be valued under Section 4 or Section 4A of the Central Excise Act, 1944. The core question revolves around the charging status of the batteries and where the charging occurs.
The Rajasthan High Court in J.K. Cement Works Vs Commissioner Central Excise case, decides that Oxygen and Acetylene Gas, used in repairs and maintenance, can be claimed as CENVAT Credit.
CESTAT Chennai held that refund claim of Education Cess (EC) and Secondary and Higher Education Cess (SHEC) on Oil Industry Development Cess (OID Cess) u/s 11B of the Central Excise Act, 1944 duly available as proved that burden of OID cess is not passed on to the buyer.
