Excise Duty Act, Rules Articles News Notification Circulars Instructions. Input Credit, Cenvat, Duty Rate, SSI Exemption, Excise on Jewellery,Excise on Garment
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Excise Duty : Explore the Madras High Courts decision in India Cement Limited v. Commissioner of Customs, allowing Cenvat credit for electricity...
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Excise Duty : Explore the constitutional issues surrounding the Central Government's Excise Duty collection from September 2016 to June 2017. Un...
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Excise Duty : CBIC, under the Ministry of Finance, seeks feedback on the proposed Central Excise Bill 2024. Stakeholders can submit suggestions ...
Excise Duty : Learn how to navigate SAMAY Dashboard efficiently as a Chief Commissioner/Commissioner or ADG/DG. Streamline order management, upd...
Excise Duty : CESTAT Mumbai allows Bhor Industries' appeal, addressing unjust enrichment and duty refund issues from 1970-1982. Remanded case fo...
Excise Duty : CESTAT Delhi held that substantive benefit of the appellant cannot be taken away merely because the refund claim is filed under Ru...
Excise Duty : Explore the CESTAT Delhi ruling allowing cenvat credit for welding electrodes used in cement manufacturing. Full text and expert a...
Excise Duty : CESTAT Mumbai upholds refund claim for Goa Golf Club Pvt Ltd, dismissing the appeal by the Customs Department. Learn about the key...
Excise Duty : In a significant decision, CESTAT Chennai quashes excise duty on 'Black Sand', ruling it as waste, not a dutiable product. Explore...
Excise Duty : Central Excise Notification 20/2024 revises duty rate to Rs. 2100 per tonne effective from August 17, 2024, under the Central Exci...
Excise Duty : Notification 19/2024 reduces Special Additional Excise Duty on petroleum crude. Effective from August 1, 2024. Read the full detai...
Excise Duty : Explore the latest changes under Notification No. 18/2024-Central Excise by the Ministry of Finance, affecting excise duties effec...
Excise Duty : CBIC revises monetary limits for adjudicating show cause notices in Central Excise for commodities under Chapter 24 of Schedule IV...
Excise Duty : Explore Notification No. 17/2024-Central Excise by the Ministry of Finance, Government of India. Detailed amendments, effective fr...
Circular No. 424/57/98-CX It was brought to the notice of the Board that consequent upon rescinding of Rule 56 A of the Central Excise Rules, 1944 containing the provisions of Proforma credit end extension of Modvat credit to the goods covered under the said Proforma credit with effect from 20th May, 1944 certain intermediate products such as covered rubber thread, covered spandex yarn etc. which arose during the course of manufacture of final products remained outside the purview of the provisions of Modvat credit.
Circular No. 423/56/98-CX Certain doubts have been raised regarding whether the erroneous refunds granted could be recovered by recourse to review under Section 35-E of the Central Excise Act or demands under Section 11A within the statutory time limit as laid down.
Circular No. 422/55/98-CX I am directed to draw your attention to Notification No. 26/98-CEE (NT) dated 15th July, 1998 and Order Nos. 10/98-Central Excise 23rd July, 1998 and 11/98-Central Excise dated 10th August, 1998, both issued thereunder, relating to extention of the provisions of Chapter VII of the Central Excise Rules, 1944 to excisable goods specified in the Schedule to the Central Excise Tariff Act, 1985 for storage in a warehouse and export therefrom.
Circular No. 421/54/98-CX I am directed to refer to notification No. 14/98-CE (NT) and 21/98-CE (N.T.), both dated 2.6.98 whereby MODVAT credit of duty paid on inputs used in or in relation to the manufacture of final products was restricted to extent of 95% of such duty.
Circular No. 420/53/98-CX The Board has been concerned about the delay in filing of CAs against the adverse CEGAT Orders and with the fact that the Supreme Court has not been condoning such delays and has been dismissing the Revenue appeals without going into the merits of the case. The Board has been emphasising the need for expeditious submission of C.A. proposals and recently it has issued instructions vide Cir. No. 402/35/98-CX (F.No. 390/107/97-JC) dated 9th June, 1998 emphasising against the need for submission of CA proposals, complete in all respects,
Circular No. 419/52/98-CX I am directed to say that the Government is concerned about the present practices and their efficiency in properly administering the Modvat Scheme. It is noticed, inter alia, that the payment of duty from the Modvat Credit account as a percentage of total revenue has increased substantially and consistently during the last decade or so. Consequently, the marginal rate of increase in revenue is not high as it should be. It is felt that some of the manufacturers have taken credit for which they were/ are not entitled, thus causing unwarranted distortion in revenue collection.
Circular No. 418/51/98-CX I am directed to say that notification Nos. 31/98-CE(N.T.), 32/98-CE (N.T.), 33/98-CE(N.T.) and 34/98-CE (N.T.), all dated 24.8.1998, have been issued under rule 12 of the Central Excise Rules, 1944, providing for grant of rebate of duty of excise on non-alloy steel ingots and billets and non-alloy steel hot re-rolled products, exported out of India or used as materials in the export goods, where duty is paid under Section 3A of the Central Excise Act, 1944.
Circular No. 417/50/98-CX I am directed to draw your attention to the Central Excise 11th Amendment Rules, 1998, vide notification No. 30/98-CE(N.T.) dated 24.8.1998, whereby sub-rule (3) of rule 12 of the Central Excise Rules, 1944 has been substituted.
Circular No. 416/49/98-CX It has been brought to the notice of the Board that there exists some doubt in the field formations with regard to powers of entertaining refund applications in cases where refund has to be granted under provisions of Rule 97 and Rule 173 (L) read with Section 11B wherein the goods originally manufactured and cleared for home consumption on payment of duty are returned to another factory, related or not to the original factory, for repair,
Circular No. 415/48/98-CX I am directed to draw your attention to para 5.2 of the Board”s Circular No. 81/81/94-CX dated 25/11/1994 and para 6.2 of Board”s Circular No. 87/87/94-CX dated 26/12/94, wherein it has been provided that where the AR4 indicates that the export is in discharge of an export obligation under a Quantity-based Advance License or a Value based Advance Licence issued under the Duty Exemption Scheme, the consignment should invariably be examined and sealed by the Superintendent of Central Excise himself.
