Excise Duty Act, Rules Articles News Notification Circulars Instructions. Input Credit, Cenvat, Duty Rate, SSI Exemption, Excise on Jewellery,Excise on Garment
Excise Duty : Understand windfall tax, imposed on oil and gas companies due to unforeseen profit gains. Learn its implications and why India int...
Excise Duty : Explore the legal intricacies of challenging the Excise Department's notice for a public limited company's change in management vi...
Excise Duty : Explore the Madras High Courts decision in India Cement Limited v. Commissioner of Customs, allowing Cenvat credit for electricity...
Excise Duty : Unlock global trade success with the IEC code. Learn its legal significance, role in customs clearance, financial transactions, an...
Excise Duty : Explore the constitutional issues surrounding the Central Government's Excise Duty collection from September 2016 to June 2017. Un...
Excise Duty : Supreme Court admits Ecoboard Industries Ltd.'s appeal on excise duty for intermediate products, questioning Tribunal's duty impo...
Excise Duty : Key changes in excise duty and Clean Environment Cess under Finance (No. 2) Bill, 2024, including extended deadlines and exemption...
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...
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 : 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...
Excise Duty : Govt reduces Special Additional Excise Duty (Windfall Tax) on production of petroleum crude from Rs. 5200 per tonne to Rs. 3250 pe...
Acme Ceramics Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT held that reversal of credit and payment of interest thereon, can be adjusted from the payment of Rs. 2 lacs already made by the appellant. We find that the Tribunal/Court in the judgments cited by the appellant held that even if the assessee agreeing to reverse […]
Supreme Court held that Aswini Homeo Arnica Hair Oil being manufactured and marked as Homeopathy medicine is classifiable under Chapter 30 of the First Schedule to the Central Excise Tariff Act and cannot be branded as a cosmetic.
Commissioner of Central Excise & ST Vs Gujarat Heavy Chemicals Limited (CESTAT Ahmedabad) CESTAT find that appeal can be disposed of only on threshold point that whether the entire case involves the Revenue neutrality or otherwise. There is no dispute that all the goods on which the duty was demanded have been imported duly paid […]
Pvn Fabrics Vs C.C.E. & S.T. (CESTAT Ahmedabad) As regard the demand of duty on cylinder used for printing of packaging material, we find that though the invoice was issued for sale of cylinder but the same was not cleared from the factory and the same was used within the factory since it is used […]
CESTAT observe that pre-delivery inspection charges are includible in the assessable value when such pre-delivery inspection is mandatory and an essential condition for the sale of the goods
CESTAT held that since there is no suppression of fact, demand of extended period is not sustainable. Penalty imposed was unwarranted
CESTAT Ahmedabad held that irrespective of the fact that whether at the supplier’s end duty is payable or otherwise, CENVAT Credit not deniable once duty has been paid on the goods at the recipient end. In nut-shell, CENVAT not deniable on the ground that the supplier was not liable to pay duty on goods supplied.
CESTAT Ahmedabad held that the term ‘permanently’ in 4th Proviso to rule 9 of Pan Masala Packing Machine Rules is clearly related to a particular month and not forever.
CESTAT Delhi held that denial of CENVAT credit of ‘event management services’ merely because invoice didn’t mention what event was being organized is unjustified.
Words ‘without utilizing Cenvat Credit’ in Rule 8(3A) are ultra vires which means that assessee can discharge duty by utilizing Cenvat Credit.
