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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


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 513 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 315 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 537 Views 0 comment Print

IEC CODE: Way to Start International Trade

Excise Duty : Unlock global trade success with the IEC code. Learn its legal significance, role in customs clearance, financial transactions, an...

January 16, 2024 705 Views 3 comments Print

Unconstitutional Excise Duty Collection by Central Government: 16/09/2016 to 30/06/2017

Excise Duty : Explore the constitutional issues surrounding the Central Government's Excise Duty collection from September 2016 to June 2017. Un...

August 31, 2023 1128 Views 0 comment Print


Latest News


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 129 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 627 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 537 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 420 Views 0 comment Print

SAMAY User Manual for Chief Commissioner/Commissioner/ADG/DG

Excise Duty : Learn how to navigate SAMAY Dashboard efficiently as a Chief Commissioner/Commissioner or ADG/DG. Streamline order management, upd...

December 18, 2023 486 Views 0 comment Print


Latest Judiciary


Unjust Enrichment Does Not Apply to Captively Consumed Goods Without Sale

Excise Duty : CESTAT Mumbai allows Bhor Industries' appeal, addressing unjust enrichment and duty refund issues from 1970-1982. Remanded case fo...

August 10, 2024 108 Views 0 comment Print

Denial of substantive benefit alleging filing of refund claim under incorrect rule unjustified: CESTAT Delhi

Excise Duty : CESTAT Delhi held that substantive benefit of the appellant cannot be taken away merely because the refund claim is filed under Ru...

August 9, 2024 126 Views 0 comment Print

Cenvat Credit eligible on Welding Electrodes used in Cement & Clinker Production

Excise Duty : Explore the CESTAT Delhi ruling allowing cenvat credit for welding electrodes used in cement manufacturing. Full text and expert a...

July 31, 2024 174 Views 0 comment Print

Respondent, as Vessel Purchaser & Incidence Bearer of SAD, is Entitled to Refund 

Excise Duty : CESTAT Mumbai upholds refund claim for Goa Golf Club Pvt Ltd, dismissing the appeal by the Customs Department. Learn about the key...

July 24, 2024 66 Views 0 comment Print

Black Sand is a waste, not a dutiable product under Excise Law: CESTAT Chennai

Excise Duty : In a significant decision, CESTAT Chennai quashes excise duty on 'Black Sand', ruling it as waste, not a dutiable product. Explore...

July 22, 2024 195 Views 0 comment Print


Latest Notifications


SAED on Petroleum Crude reduced to ₹4600 per Tonne from 01.08.2024

Excise Duty : Notification 19/2024 reduces Special Additional Excise Duty on petroleum crude. Effective from August 1, 2024. Read the full detai...

July 31, 2024 84 Views 0 comment Print

SAED on Petroleum Crude increased to ₹7000 per Tonne from 16.07.2024

Excise Duty : Explore the latest changes under Notification No. 18/2024-Central Excise by the Ministry of Finance, affecting excise duties effec...

July 15, 2024 198 Views 0 comment Print

Revised Monetary Limits for Adjudication in Central Excise for commodities

Excise Duty : CBIC revises monetary limits for adjudicating show cause notices in Central Excise for commodities under Chapter 24 of Schedule IV...

July 3, 2024 696 Views 0 comment Print

SAED on Petroleum Crude increased to ₹6000 per Tonne from 02.07.2024

Excise Duty : Explore Notification No. 17/2024-Central Excise by the Ministry of Finance, Government of India. Detailed amendments, effective fr...

July 1, 2024 219 Views 0 comment Print

SAED on Petroleum Crude Production Reduced to ₹3250 per Tonne from 15.06.2024

Excise Duty : Govt reduces Special Additional Excise Duty (Windfall Tax) on production of petroleum crude from Rs. 5200 per tonne to Rs. 3250 pe...

June 14, 2024 336 Views 0 comment Print


Supreme Court Judgment on Refund of Education Cess

July 12, 2023 2037 Views 0 comment Print

Supreme Court clarifies on education cess refund in CGST vs. Saraswati Agro Chemicals case, emphasizing the importance of legal finality and preventing endless litigation.

Reliance on a judgment later overturned does not constitute suppression of facts

July 11, 2023 1347 Views 0 comment Print

In the case of Commissioner, Central Excise and Customs and Another vs Reliance Industries Ltd., Supreme Court of India held that reliance on a judgment later overturned does not constitute suppression of facts.

Mere supply of transmission line accessories and hardware fittings doesn’t amount to manufacture

July 11, 2023 528 Views 0 comment Print

CESTAT Kolkata held that duty demand on supply of transmission line accessories and hardware fittings unsustainable as the same is only supply and not manufacture. Further, revenue couldn’t adduce any evidence of clandestine manufacture.

CENVAT credit on warranty services eligible as such service are in relation to manufacture

July 9, 2023 381 Views 0 comment Print

CESTAT Hyderabad held that the services provided to fulfil warranty obligation would be eligible as input services being a service in relation to manufacture. Further, also the warranty charges were included in the assessable value of goods sold to the customers.

Rejection of refund claim of sugar cess due to pendency of proceeding is unjustified

July 7, 2023 267 Views 0 comment Print

CESTAT Kolkata held that rejection of refund claim of sugar cess on the ground of pendency of proceedings when no stay has been given by any higher court is unjustified.

Effluent treatment of industrial waste is input service and hence CENVAT admissible

July 7, 2023 1125 Views 0 comment Print

CESTAT Ahmedabad held that services availed in respect of effluent treatment plant for treatment of industrial waste is in relation to the overall manufacturing activity and hence CENVAT Credit is duly admissible.

SC Ruling on Penalty for Suppression of Facts in Self-Assessment Returns

July 5, 2023 5568 Views 0 comment Print

Read about the Supreme Court’s decision on whether penalty can be imposed on self-assessment returns for alleged suppression of facts. Analysis of the case involving Commissioner, Central Excise And Customs vs Reliance Industries Ltd. Learn about the implications for GST and Income-tax matters.

Credit of service tax denied as coal and iron ore mines situated away from factory is unsustainable

July 5, 2023 297 Views 0 comment Print

CESTAT Kolkata held that denial of credit of service tax stating that coal and iron ore mines situated away from the factory is unsustainable as no material has been placed on record by the revenue to substantiate that the mines were owned by separate entities.

CENVAT credit of input Sponge Iron used in manufacturing of Pig Iron duly available

July 5, 2023 240 Views 0 comment Print

CESTAT Kolkata held that receipt, utilization and duty paid nature of the input Sponge Iron was not in dispute. Hence, CENVAT credit duly available as input Sponge Iron is utilized in manufacturing of finished goods i.e. Pig Iron.

Fraudulent VKGUY & DEPB License Obtainment: CESTAT directs Reconsideration

July 4, 2023 354 Views 0 comment Print

The case of Hindalco Industries Limited Vs C.C.E-Bharuch, involving a forged VKGUY/DEPB licence issue, has been remanded for reconsideration by the CESTAT Ahmedabad. Read for in-depth analysis and conclusions on this case.

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