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 Hyderabad allowed CENVAT credit on goods used for an Air Separation Plant, held ownership irrelevant, demand time-barred, a...
Excise Duty : CESTAT Chandigarh set aside a ₹55.01 lakh excise duty demand, holding Section 11D cannot apply to collections made before 20 Sep...
Excise Duty : CESTAT Bangalore set aside excise duty demand, interest and penalty, holding allegations of clandestine removal and undervaluation...
Excise Duty : CESTAT Delhi set aside Cenvat credit recovery, holding third-party statements without cross-examination and corroborative evidence...
Excise Duty : CESTAT Kolkata held crushing and screening alone do not convert iron ore into concentrate under Chapter Note 4, making excise duty...
Excise Duty : Notification No. 37/2026 revises the SAED rate on ATF exports outside India to Rs. 7.5 per litre. The revised rate takes effect fr...
Excise Duty : Notification No. 36/2026 revises SAED rates on petrol and diesel exports outside India to Rs. 4 and Rs. 8.5 per litre. The revised...
Excise Duty : Notification No. 35/2026 extends the Road and Infrastructure Cess exemption on petrol and diesel exports by Public Sector Oil Comp...
Excise Duty : Notification No. 34/2026-Central Excise expands the specified country list in paragraph 2(b) by including Maldives and Mauritius. ...
Excise Duty : Notification No. 33/2026 extends the SAED exemption on ATF exports by Public Sector Oil Companies to Mauritius and Maldives. The a...
The Tribunal observed that multiple departmental orders and ER-1 returns consistently reflected classification under CETI 2403 99 10. The later stand taken in the show cause notice was found to be inconsistent with the department’s earlier conduct. The impugned order was therefore set aside.
Notification No. 29/2026-Central Excise grants Nil Agriculture Infrastructure and Development Cess on E22, E25, E27 and E30 petrol blends. The move strengthens the Government’s efforts to promote cleaner and sustainable fuel alternatives.
Notification No. 28/2026-Central Excise exempts E22, E25, E27 and E30 petrol blends from additional excise duty in the form of Road and Infrastructure Cess. The measure advances India’s policy objective of encouraging cleaner transportation fuels.
Notification No. 27/2026-Central Excise extends Nil special additional excise duty benefits to E22, E25, E27 and E30 petrol blends. The measure strengthens the Government’s policy framework promoting ethanol-based fuels.
Notification No. 26/2026-Central Excise extends Nil excise duty benefits to petrol blended with 22%, 25%, 27% and 30% ethanol. The move reinforces the Government’s commitment to expanding ethanol usage in the fuel sector.
CESTAT Mumbai held that Rule 16(2) of the Central Excise Rules does not mandate that remanufactured goods be supplied back to the original customer. The Tribunal allowed the credit and ordered refund of the demand.
CESTAT Delhi held that works contract services used for repair and maintenance of existing plant and machinery qualify as input services. The Tribunal ruled that the exclusion under Rule 2(l) applies only to construction-related activities involving buildings or civil structures.
CESTAT Chennai held that exports made under Notification No. 30/2004-CE and the DEPB scheme cannot be included in exempted turnover for Rule 6(3A) credit reversal. The Tribunal consequently set aside the demand for alleged short reversal of CENVAT credit.
The Tribunal held that the show cause notice issued more than three years after the Department became aware of the facts was time-barred. The extended period of limitation was found to be unjustified.
CESTAT held that where the value of goods sent for job work had already been considered for credit reversal purposes, including it again would amount to impermissible double counting.
