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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


Penalty u/s 11AC unwarranted as Excise duty paid with interest

July 3, 2023 681 Views 0 comment Print

CESTAT Chennai held that duty burden is shifted to the appellant unit only because facility under rule 12BB is opted. Also, penalty under section 11AC of the Central Excise Act, 1944 unwarranted when duty liability is paid with interest.

Re-Crystallisation & Distillation not Manufacturing under Central Excise Act

July 3, 2023 651 Views 0 comment Print

Learn about the landmark ruling of CESTAT Kolkata which stated that the processes of Re-Crystallisation and Distillation do not qualify as manufacture under the Central Excise Act, and the implications of this judgment on the appellant, Ganga Rasayanie.

Eligibility of Defunct Manufacturer for Refund of Unutilised CENVAT Credit

July 3, 2023 645 Views 0 comment Print

A critical judgement by CESTAT remands the case of Suraj Ropes, a defunct manufacturer, seeking a refund of unutilised CENVAT credit accumulated due to export under bond and LUT. Read on for a comprehensive analysis of the case.

CESTAT allows use of Cenvat credit of basic excise duty to offset Education Cess

July 3, 2023 663 Views 0 comment Print

In a landmark decision, CESTAT Ahmedabad supports Welspun Corp Ltd, permitting the use of Cenvat credit of basic excise duty to offset Education Cess and Secondary & Higher Education Cess, establishing a crucial legal precedent.

Input Service Distributor procedure not to be followed in absence of head office-branch office relation

July 1, 2023 735 Views 0 comment Print

Held that the Hyderabad office is not required to act as an input service distributor (ISD) as there is no head office-branch office basis relation between the Hyderabad office and other offices. Accordingly procedure under Rule 4A of the Services Tax Rules, 1994 not required to be followed.

Chick drinker, Auto feeder and Poultry cage are rightly classifiable under CETH 84361000

June 30, 2023 849 Views 0 comment Print

CESTAT Chennai held that the Chick drinker, Auto feeder, and Poultry cage are rightly classifiable under CETH 84361000 and not under CETH 39269099.

Denial of cross-examination of witnesses is violative of principles of natural justice

June 30, 2023 2778 Views 0 comment Print

CESTAT, remanded order passed by Adjudicating Authority and held that denial of cross-examination of witnesses is violative of principles of natural justice.

Excise duty payable on Physician Sample on valuation as per Section 4 

June 30, 2023 249 Views 0 comment Print

CESTAT Ahmedabad ruled in favor of Sun Pharmaceuticals, determining that the valuation of physician samples is governed by Section 4 of the Central Excise Act, 1944. Discover the details and implications of this landmark case.

Bombay HC Upholds Cancellation of Liquor License After Death of License Holder

June 30, 2023 1233 Views 0 comment Print

The Bombay High Court maintained the cancellation of a liquor license post the demise of the license holder, clarifying the rules concerning license transfer to legal heirs or partners.

No liability to pay interest in a revenue-neutral situation

June 29, 2023 2472 Views 0 comment Print

CESTAT held that where the differential duty paid by the assessee is available as CENVAT credit to the Assessee’s sister concern then it is a revenue-neutral situation. Thus, as duty was not actually payable, the payment of interest does not arise in the case of revenue neutral situation.

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