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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 1053 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 2649 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 738 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 501 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 684 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 666 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 315 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 825 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 693 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 543 Views 0 comment Print


Latest Judiciary


CESTAT Can’t Reject Appeal for Pre-Deposit in Wrong Account: Delhi HC

Excise Duty : Delhi HC rules that CESTAT cannot dismiss an appeal solely due to pre-deposit being made in the wrong account. Case sent back for ...

March 24, 2025 123 Views 0 comment Print

CESTAT Can’t Dismiss Appeal for Pre-Deposit in Wrong Account: Delhi HC

Excise Duty : Delhi HC rules CESTAT cannot dismiss an appeal for incorrect pre-deposit allocation when rules were unclear, directing a fresh hea...

March 17, 2025 309 Views 0 comment Print

Input Services Require Direct Nexus with Manufacturing Activity for CENVAT Credit Eligibility

Excise Duty : CESTAT Delhi rules against Leel Electricals Ltd., denying CENVAT Credit on ineligible invoices. The tribunal upholds tax demand an...

March 8, 2025 240 Views 0 comment Print

Obligation u/r 3(1) cannot be transferred to recipient of credit u/r 7 of CCR, 2004: CESTAT Mumbai

Excise Duty : The appellant herein has merely utilized the credit and, to the extent that rule 3(4) of CENVAT Credit Rules, 2004 has not been sh...

March 4, 2025 1128 Views 0 comment Print

No Penalty Under Excise Rule 26 Without Goods Confiscation: CESTAT Delhi

Excise Duty : CESTAT Delhi overturns ₹10 lakh penalty under Rule 26(1), citing the absence of confiscation, a key requirement for imposing pen...

February 28, 2025 186 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 585 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 630 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 504 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 399 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 291 Views 0 comment Print


Cenvat Credit Allowed for Surplus Electricity Used in Manufacturing Dutiable Goods in another unit

October 31, 2024 207 Views 0 comment Print

Orissa HC rules surplus electricity used in another unit for manufacturing dutiable goods is entitled to Cenvat credit. No substantial question of law arises.

Declaration of proposed penalty under SVLDRS is valid declaration: Gujarat HC

October 31, 2024 300 Views 0 comment Print

Gujarat HC ruled that Ultratech Cement’s SVLDRS penalty declaration is valid, clarifying that show cause notices don’t hinder eligibility for the scheme.

Omission or Misinterpretation of Regulations Not Equivalent to Suppression of Facts for Extended Limitation

October 28, 2024 363 Views 0 comment Print

Mere omission /oversight or adherence to misinterpreted regulations could not be equated to suppression of facts or willful misrepresentation to invoke the extended limitation period under Section 11A of the Act.

Central Excise Notification on Blended Aviation Fuel, October 2024

October 28, 2024 477 Views 0 comment Print

Amendment in Central Excise Notification 11/2017: New tax rates for Blended Aviation Turbine Fuel under the RCS-UDAN scheme. Effective from October 29, 2024.

SC ruling on refund claim involving turnover discount and additional discount

October 24, 2024 432 Views 0 comment Print

Supreme Court ruling in Commissioner of Central Excise vs Addison & Co. Ltd. focused on refund claims for turnover discounts under the Central Excise Act, 1944.

Cash Discounts Deductible in determining Transaction Value of Excisable Goods: SC

October 24, 2024 141 Views 0 comment Print

Supreme Court ruling on Purolator India Ltd.’s excise duty dispute involving sales tax, cash discounts, and volume discounts under the Central Excise Act, 1944.

CENVAT on transportation costs to buyer’s premises not admissible as costs not included in assessable value

October 23, 2024 210 Views 0 comment Print

Kerala High Court held that as transportation costs from place of removal to buyer’s premises not included in the assessable value of goods for purpose of payment of Central Excise duty hence service tax levied on such transportation cost not available as CENVAT Credit.

Amendment to Fourth Schedule to Central Excise Act, 1944 Notified

October 23, 2024 273 Views 0 comment Print

Notification No. 26/2024 updates the Fourth Schedule to the Central Excise Act, 1944, including changes to aviation turbine fuel definitions.

CENVAT credit denial on input services for factory construction: CESTAT directs fresh order

October 19, 2024 366 Views 0 comment Print

Kohler India appeals for CENVAT credit denial on input services for factory construction. CESTAT directs fresh order within 2 months for proper consideration.

Central Excise classification of propylene: CESTAT set aside demand & allowed appeal

October 19, 2024 159 Views 0 comment Print

BPCL challenges the Central Excise classification of propylene, seeking relief against the differential duty imposed by the authorities.

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