Follow Us:

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


Bought-Out Items Excluded from Excise Value for CKD Plant Supplies: SC

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...

December 17, 2025 249 Views 0 comment Print

Central Excise Act 2025: Reshapes Tobacco Taxation Landscape

Excise Duty : Discover how the Central Excise (Amendment) Act, 2025 revamps tobacco taxation, introducing steep excise duties on cigarettes, che...

December 17, 2025 16602 Views 2 comments Print

Safari Retreats decision cannot be mechanically applied to all CENVAT Credit Rule cases

Excise Duty : CESTAT remands Kohler India case, stating Supreme Court's Safari Retreats judgment under CGST cannot be mechanically applied to CE...

July 16, 2025 696 Views 0 comment Print

In “For” Destination Cases Freight & Insurance Includable In Assessable Value For Payment Central Excise Duty

Excise Duty : Freight and insurance charges are includable in Central Excise assessable value for FOR destination sales where the buyer's premis...

May 17, 2025 1287 Views 0 comment Print

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 1914 Views 1 comment Print


Latest News


FAQs on Machine-Based levy in case of Chewing Tobacco, Jarda Scented Tobacco & Gutkha

Excise Duty : The FAQs clarify how excise duty on chewing tobacco, jarda, and gutkha will be levied based on packing machine capacity rather tha...

January 4, 2026 444 Views 0 comment Print

CESTAT Guidelines for Online Filing of Appeals

Excise Duty : CESTAT issues instructions for e-filing appeals, detailing registration, filing process, documents, fees, and compliance with Proc...

October 1, 2025 1062 Views 0 comment Print

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 1209 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 453 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 1170 Views 0 comment Print


Latest Judiciary


Re-agitating same issue which has earlier attained finality is against principles of Res Judicata

Excise Duty : CESTAT Allahabad held that finding recorded by Commissioner (A) in earlier round of litigation have attained finality. Accordingly...

December 30, 2025 282 Views 0 comment Print

Cenvat Credit admissible for services received for setting up captive wind mill plant

Excise Duty : Gujarat High Court held that the services received in respect of setting up the captive wind mill plant are eligible for the Cenva...

December 29, 2025 93 Views 0 comment Print

Infra Cess Exemption Allowed on E-Golf Carts Despite Technical Glitch: Delhi HC

Excise Duty : The Court held that electrically operated golf carts were exempt from Infrastructure Cess under the applicable notification. Re-as...

December 25, 2025 99 Views 0 comment Print

Rule 10A Not Applicable Due to Absence of Job Work Relationship: CESTAT Mumbai

Excise Duty : CESTAT held that valuation under Rule 10A fails where the department cannot prove that goods were manufactured as job work, reaffi...

December 16, 2025 330 Views 0 comment Print

Technical Glitch in Payment Differentiates SVLDRS Cases from Financial Delay Cases

Excise Duty : The Bombay High Court held that delays caused by genuine technical glitches do not invalidate SVLDRS benefits, distinguishing case...

December 16, 2025 162 Views 0 comment Print


Latest Notifications


New Excise Duty Slabs Announced for Pouch-Packed Tobacco/Gutkha Products

Excise Duty : New monthly excise duty rates link retail sale price and packing machine speed for chewing tobacco, jarda and gutkha to strengthen...

January 5, 2026 30 Views 0 comment Print

Tobacco Excise Duty Slabs Overhauled with New Notification

Excise Duty : The notification supersedes earlier exemptions and caps excise duty at revised rates for a wide range of tobacco products, effecti...

January 5, 2026 21 Views 0 comment Print

Excise Valuation Rules Amended to Clearly Cover Gutkha Products

Excise Duty : The notification removes ambiguity by substituting pan masala containing tobacco with gutkha for excise assessment....

January 5, 2026 21 Views 0 comment Print

Chewing Tobacco, Jarda Scented Tobacco and Gutkha Packing Machines Capacity & Duty Rules, 2026

Excise Duty : New rules tax chewing tobacco, gutkha and jarda by packing-machine capacity and RSP, mandating declarations, CCTV and upfront duty...

January 5, 2026 30 Views 0 comment Print

CBIC notifies chewing tobacco, filter khaini, jarda scented tobacco & gutkha under Section 3A

Excise Duty : Chewing tobacco, jarda and gutkha packed by machines are notified for excise duty under a special valuation mechanism in public in...

January 5, 2026 48 Views 0 comment Print


CENVAT Credit on inputs used for fabrication of capital goods is eligible

September 29, 2023 1011 Views 0 comment Print

CESTAT Hyderabad held that CENVAT Credit on inputs used for fabrication of capital goods like pollution control equipment, heating furnace, casting machine, coating machine, chimney, rolling machine, reheating machine, control panel, etc. is eligible.

CESTAT denies Area-Based Excise Duty Exemption due to Late production Commencement

September 29, 2023 465 Views 0 comment Print

Read the full text of the CESTAT Delhi order on Agarwal Aluminiums vs. Commissioner, where area-based excise duty exemption was denied due to production date.

Service of veterinary and technical and laboratory testing not taxable under Business Auxiliary Services

September 28, 2023 726 Views 0 comment Print

Bombay High Court held that services in the nature of ‘Veterinary Services’ and ‘Technical and Laboratory Testing Services’ did not fall under taxable category of Business Auxiliary Services.

Recovery of CENVAT Credit against Input Service Distributor u/r 14 of CCR, 2004 unsustainable

September 28, 2023 963 Views 0 comment Print

CESTAT Mumbai held that Rule 14 of the CENVAT Credit Rules, 2004 (CCR, 2004) can only be made applicable against the manufacturer/service provider or the person who availed the allegedly inadmissible credit and accordingly recovery of CENVAT Credit against Input Service Distributor unsustainable.

Cenvat Credit available on construction service for renovation, modernization upgradation of existing plant

September 25, 2023 1254 Views 0 comment Print

Learn about CESTAT Ahmedabad ruling on Cenvat credit for construction services in case of General Motors India. Analysis and implications explained.

Cenvat Credit on Inputs for Exempted Goods: CESTAT Remands Case

September 24, 2023 564 Views 0 comment Print

Explore Bodal Chemicals Ltd vs. C.C.E. & S.T. case where CESTAT Ahmedabad remands matter pending a Supreme Court decision on Cenvat credit for exempted goods.

Excise Duty Payable Under Section 4(i)(a) on Pro Rata Value of Physician Samples Sold to Distributor

September 22, 2023 1035 Views 0 comment Print

CESTAT Ahmedabad’s ruling on excise duty for physician samples sold to dealers for free distribution to doctors. Analysis of Sun Pharmaceuticals vs. C.C.E. & S.T.-Vadodara-ii case.

CESTAT quashes demand as appellant Suo-Motto reversed Proportionate CENVAT Credit with Interest

September 22, 2023 633 Views 0 comment Print

CESTAT Kolkata sets aside demand of proportionate Cenvat Credit as the assessee reverses it with interest. Explore the full text of the CESTAT Kolkata order.

HC Quashes 25-Year-Old Show Cause Notice, Grants Refund with Interest

September 22, 2023 975 Views 0 comment Print

Bombay High Court quashes a 25-year-old show cause notice, citing delay and lost records, allowing refund with interest in EPL Ltd. vs. Union of India case.

Cenvat credit availed not to be reversed once duty on final product accepted

September 22, 2023 840 Views 0 comment Print

CESTAT Mumbai held that once the duty on final products has been accepted by the department, CENVAT credit availed need not be reversed even if the activity docs not amount to manufacture.

Sponsored
Search Post by Date
January 2026
M T W T F S S
 1234
567891011
12131415161718
19202122232425
262728293031