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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


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 978 Views 1 comment Print

MOOWR Scheme: Unlocking Manufacturing Opportunities

Excise Duty : The MOOWR scheme offers deferred duties, export benefits, and operational ease for manufacturers in India, aiding growth but facin...

September 19, 2024 2436 Views 0 comment Print

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 720 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 480 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 669 Views 0 comment Print


Latest News


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 537 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 297 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 807 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 678 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 528 Views 0 comment Print


Latest Judiciary


Clandestine Removal Cannot Be Alleged Without Concrete Evidence: CESTAT Kolkata

Excise Duty : Analysis of CESTAT Kolkata's decision in Mahavir Ferro Alloys Pvt. Ltd. Vs CGST & Central Excise, focusing on alleged clandestine ...

February 15, 2025 114 Views 0 comment Print

CESTAT allows CENVAT Credit on materials used in capital goods

Excise Duty : CESTAT Kolkata allows CENVAT Credit to Rexon Strips Ltd., ruling that inputs used in capital goods are eligible, setting aside pri...

February 15, 2025 141 Views 0 comment Print

Cenvat Credit Allowed on Photocopies: CESTAT Ahmedabad

Excise Duty : Appellant and SKF India are both subsidiaries of AB SKF Sweden. Appellant & SKF India have agreed to pool & combine their respecti...

February 13, 2025 66 Views 0 comment Print

Assessee couldn’t accept Settlement Commission’s Order u/s 127C ‘In Parts’

Excise Duty : The Settlement Commission held that the rectification of errors under Section 154 was confined to arithmetical or clerical errors ...

January 28, 2025 120 Views 0 comment Print

Price of petroleum products agreed under MoU by Oil Marketing Companies is not transaction value

Excise Duty : Supreme Court held that the agreement between the oil marketing companies indicates that the price of petroleum products agreed un...

January 25, 2025 171 Views 0 comment Print


Latest Notifications


CBIC Extends Date for Additional Duty on Unblended Diesel

Excise Duty : Govt extends provisions under Excise Notification 11/2017 from 2025 to 2026. Changes take effect on February 2, 2025....

February 1, 2025 450 Views 0 comment Print

Central Excise Officer Appointments: Jurisdiction & Roles

Excise Duty : Notification 01/2025 outlines appointments and roles of Central Excise Officers for handling appeals under the Excise Act, specify...

January 23, 2025 546 Views 0 comment Print

CBIC Rescinds Notification No. 08/2022- Central Excise, dated 30th June, 2022

Excise Duty : The Ministry of Finance rescinds Central Excise Notification No. 08/2022 with immediate effect under public interest provisions....

December 3, 2024 441 Views 0 comment Print

Central Excise (Amendment) Rules, 2024

Excise Duty : The Ministry of Finance amends Central Excise Rules, 2017, removing specific provisos in Rules 18 and 19. Changes take effect imme...

December 3, 2024 333 Views 0 comment Print

Central Excise Notification 10 & 11/2022 Rescinded by Ministry of Finance

Excise Duty : The Ministry of Finance rescinds Central Excise Notifications No. 10/2022 and 11/2022 under Notification No. 30/2024, effective im...

December 2, 2024 279 Views 0 comment Print


Pressmud, bagasse, boiler ash and sludge being waste or byproduct is outside the purview of rule 6 of CCR, 2004

July 18, 2023 1554 Views 0 comment Print

CESTAT Mumbai held that pressmud, bagasse, boiler ash and sludge, generated during the manufacturing of sugar/molasses, are waste or byproduct and therefore Rule 6 of the Cenvat Credit Rules, 2004 (CCR, 2004) shall have no application.

Clandestine Removal Charges not Sustainable based on Audit Report vs ER-1 Return

July 18, 2023 879 Views 0 comment Print

CESTAT Kolkata judgment, where Micky Metals Limited successfully challenged a claim of clandestine removal based solely on discrepancies in audit report and ER-1 return figures. Understand the implications and insights from the case ruling.

Extended period of limitation not invocable on account of revenue-neutrality

July 17, 2023 576 Views 0 comment Print

CESTAT Chennai held that demand invoking extended period cannot be sustained on account of revenue-neutrality as duty charged by Unit-I would be taken as cenvat credit by Unit-II.

Cenvat Credit Rule 6(3) inapplicable if wrongly taken credit reversed subsequently

July 17, 2023 1374 Views 0 comment Print

Detailed review and implications of CESTAT Ahmedabads judgment in the case of West Coast Pharmaceutical Works Ltd Vs C.C.E.-Ahmedabad.

Pre-April 2007 Transactions Exempt from Penalty under Central Excise Rule 26(2)

July 17, 2023 342 Views 0 comment Print

Detailed analysis of the CESTAT Ahmedabad ruling on the Goodluck Empire Vs CCE & ST case involving penalties under Rule 26 of Central Excise Rules, 2002.

SSI Exemption Cannot Be Denied for Using Family Surname in Separate Entity

July 17, 2023 342 Views 0 comment Print

The CESTAT Chandigarh has ruled in favor of Mankoo Machine Tools in a pivotal case on SSI exemptions. This decision clarifies that family surnames can be used across separate entities without forfeiting SSI exemptions.

Post Facto Certificate Production for Exemption under Notification No. 108/95-CE

July 17, 2023 510 Views 0 comment Print

CESTAT held that post facto production of certificate entitled appellant to benefits of Exemption Notification No.108/95-CE. CESTAT Cited Supreme Court decision in case of Tullow India Operations Ltd.

No Refund of Education Cess and HE Cess under Notification No. 56/2002-CE

July 17, 2023 711 Views 0 comment Print

Explore the CESTAT’s recent ruling in the case of Kashmir Steel Rolling Mills vs Commissioner of Central Excise, where the tribunal upheld the rejection of the refund claim for Educational Cess due to its exclusion in the area-based exemption notification.

Remission Benefit Allowed for Goods Lost by Fire/Arson: Central Excise Rule 21

July 16, 2023 582 Views 0 comment Print

CESTAT Hyderabad in case of Regency Ceramics Ltd Vs Commissioner of Central Tax Puducherry examines applicability of Rule 21 of Central Excise Rules, 2002, and benefit of remission for goods lost due to fire or arson.

CESTAT Grants Cenvat Credit on Sugar Cess Paid as CVD on Raw Sugar Imports

July 16, 2023 555 Views 0 comment Print

In the recent landmark decision, CESTAT Ahmedabad has allowed Cenvat Credit on sugar cess paid as CVD on raw sugar imports, favoring Renuka Sugars Limited. This ruling, echoing several previous judgements, clarifies the position of cess as excise duty.

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