Excise Duty
Log in to FollowLatest Central Excise articles, notifications, circulars and case laws covering CENVAT credit, exemptions, valuation, classification, demands, refunds and penalties.
Cenvat Credit reversal not required as Bagasse is not a manufactured final product
Rule 9 of Central Excise Valuation Rules not applicable if Goods Sold to Both Related & Independent Buyers
Supplier Non-Response Doesn’t Invalidate Appellant’s Pulping Machine Ownership
CESTAT allows CENVAT Credit of 2% CVD on Imported Steam Coal
Oversight of SSI Exemption: CESTAT Directs Re-adjudication
Service tax not leviable on amount received for loss/damage caused by breach of contract
Manufacture of High Security Registration Plates in Himachal Pradesh eligible for area based exemption
Unauthorized Goods Destruction Implies Arbitrary Abatement of Customs Duty
Lapsing of Cenvat Credit Applies Only in case of Absolute Exemption Notifications
Goods manufactured on job work basis to be valued as per rule 11 of Central Excise Valuation Rules
Recovery of CENVAT based on third party statement without tangible corroborative evidence unsustainable
CESTAT Quashes Order Reversing CENVAT Credit for Transformer Oil used in Transformer Manufacturing
Duty exemption available on items required for setting up of water treatment plants
Spent solvent arising during manufacture of Sucralose is not dutiable hence excise demand unsustainable
Excise Duty continues to be relevant for commodities remaining within the Central Excise framework and for legacy disputes arising under the earlier indirect tax regime. This TaxGuru category covers Central Excise law, rules, notifications, circulars, instructions and judicial decisions. Readers can research classification, valuation, CENVAT credit, exemptions, duty demands, refunds, interest, penalties, limitation and other Central Excise matters. The category also provides access to historical articles and case laws that remain relevant to pending assessments, appeals and litigation. Manufacturers, businesses, Chartered Accountants, advocates and indirect tax professionals can use this section to research Central Excise provisions and precedents. TaxGuru continues to publish relevant legislative and judicial developments concerning Central Excise and legacy CENVAT disputes.
