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...
CESTAT Chandigarh held that the manufacturer and marketing company could not be treated as related persons under the Central Excise Act. As a result, the valuation-based excise demands and penalties were set aside.
CESTAT Chandigarh held that the manufacturer and marketing company could not be treated as related persons under the Central Excise Act. As a result, the excise duty demand based on related-party valuation was set aside.
The Lakshadweep Excise Regulation, 2026 establishes a comprehensive framework for licensing, manufacture, sale, transport, and consumption of liquor. The Regulation introduces strict compliance requirements, enforcement powers, and penalties for violations.
CESTAT Delhi held that proportionate reversal of Cenvat credit attributable to inputs and input services used for generating exempted electricity is sufficient compliance with Rule 6(3)(i). The Tribunal therefore set aside the demand and penalty.
CESTAT Kolkata held that CENVAT credit on items such as MS Angles, Beams, Channels, and Plates is admissible where they are essential for manufacturing final products. The denial order was set aside.
The Tribunal followed its own earlier rulings in the appellant’s cases and held that the dispute was no longer open to reconsideration. The impugned order was set aside accordingly.
The Tribunal held that services of commission agents fall within the scope of “sales promotion” under Rule 2(l) of the Cenvat Credit Rules. As a result, the demand denying Cenvat credit on sales commission services was set aside.
The dispute concerned Rule 6 demands on electricity transferred outside the manufacturing unit. CESTAT held that proportionate reversal of CENVAT credit amounts to non-availment of credit, making the demand unsustainable. The appeals were allowed and the demands, interest, and penalties were set aside.
CESTAT Kolkata held that shortages of raw materials and finished goods cannot be established through mere eye estimation. The Tribunal consequently quashed excise demands, interest, and penalties based on alleged stock shortages.
CESTAT Chandigarh held that various disputed services qualified as input services under Rule 2(l) of the Cenvat Credit Rules, 2004. The Tribunal ruled that services having a direct or indirect connection with manufacturing were eligible for Cenvat credit.
