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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 1134 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 2820 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 768 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 519 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 711 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 708 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 327 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 846 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 711 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 561 Views 0 comment Print


Latest Judiciary


Packing & Labeling of O‑Rings Not Manufacturing—No Excise Duty Payable

Excise Duty : Explore Schrader Duncan Ltd vs Commissioner of Central Excise case where 'O' rings' packing and labeling were deemed non-manufactu...

April 19, 2025 135 Views 0 comment Print

Rebate claim rejection not justified as cenvat credit not lapsed in terms of rule 11(3)(i) of CCR, 2004

Excise Duty : Madras High Court dismissed the writ appeals and held that rejection of rebate claim by taking stand that cenvat credit has lapsed...

April 18, 2025 87 Views 0 comment Print

Interest Payable Only from Date of Wrong CENVAT Credit Utilization: CESTAT Chennai

Excise Duty : CESTAT Chennai order in Steel Authority of India Ltd. vs. Commissioner of GST & Central Excise regarding irregular CENVAT credit, ...

April 15, 2025 162 Views 0 comment Print

Kerala HC Dismisses Customs Appeal for Non-Compliance of Pre-Deposit Rules

Excise Duty : Kerala High Court dismissed a tax appeal for non-compliance with pre-deposit requirements under Section 35F of the Central Excise ...

April 11, 2025 255 Views 0 comment Print

CESTAT Delhi upheld duty demand on student almanac and teacher planner for normal period

Excise Duty : CESTAT Delhi held that duty demand on Student Almanac and teacher planner is uphold, however, extended period of limitation is not...

April 8, 2025 78 Views 0 comment Print


Latest Notifications


CBIC operationalised Interim Boards for Settlement

Excise Duty : CBIC sets up interim boards for settlement across Delhi, Kolkata, Mumbai, and Chennai, appointing principal chief commissioners an...

April 9, 2025 261 Views 0 comment Print

Re-assignment of Excise and Service Tax appeals pending in Nagpur Zone

Excise Duty : CBIC assigns post-GST legacy excise and service tax appeals to designated officers for adjudication. Details available in attached...

April 9, 2025 150 Views 0 comment Print

Excise & Service Tax Appeal Adjudication Assigned for Pre-GST Matters

Excise Duty : CBIC assigns Central Excise Officers to handle appeals filed on or after July 1, 2017, related to pre-GST Central Excise and Servi...

April 9, 2025 105 Views 0 comment Print

CBIC Establishes Four Interim Boards for Settlement under Central Excise Act

Excise Duty : Four Interim Boards for Settlement under Central Excise Act established in Delhi, Kolkata, Mumbai, and Chennai by CBIC notificatio...

April 9, 2025 231 Views 0 comment Print

Central Excise Duty on Petrol, Diesel increased by Rs. 2 per Liter

Excise Duty : Indian government revises central excise duty on petrol to Rs. 13/litre and diesel to Rs. 10/litre, effective April 8, 2025....

April 7, 2025 627 Views 0 comment Print


Rejection of refund claim of sugar cess due to pendency of proceeding is unjustified

July 7, 2023 378 Views 0 comment Print

CESTAT Kolkata held that rejection of refund claim of sugar cess on the ground of pendency of proceedings when no stay has been given by any higher court is unjustified.

Effluent treatment of industrial waste is input service and hence CENVAT admissible

July 7, 2023 1533 Views 0 comment Print

CESTAT Ahmedabad held that services availed in respect of effluent treatment plant for treatment of industrial waste is in relation to the overall manufacturing activity and hence CENVAT Credit is duly admissible.

SC Ruling on Penalty for Suppression of Facts in Self-Assessment Returns

July 5, 2023 6126 Views 0 comment Print

Read about the Supreme Court’s decision on whether penalty can be imposed on self-assessment returns for alleged suppression of facts. Analysis of the case involving Commissioner, Central Excise And Customs vs Reliance Industries Ltd. Learn about the implications for GST and Income-tax matters.

Credit of service tax denied as coal and iron ore mines situated away from factory is unsustainable

July 5, 2023 330 Views 0 comment Print

CESTAT Kolkata held that denial of credit of service tax stating that coal and iron ore mines situated away from the factory is unsustainable as no material has been placed on record by the revenue to substantiate that the mines were owned by separate entities.

CENVAT credit of input Sponge Iron used in manufacturing of Pig Iron duly available

July 5, 2023 309 Views 0 comment Print

CESTAT Kolkata held that receipt, utilization and duty paid nature of the input Sponge Iron was not in dispute. Hence, CENVAT credit duly available as input Sponge Iron is utilized in manufacturing of finished goods i.e. Pig Iron.

Fraudulent VKGUY & DEPB License Obtainment: CESTAT directs Reconsideration

July 4, 2023 396 Views 0 comment Print

The case of Hindalco Industries Limited Vs C.C.E-Bharuch, involving a forged VKGUY/DEPB licence issue, has been remanded for reconsideration by the CESTAT Ahmedabad. Read for in-depth analysis and conclusions on this case.

Commissioner (A) can remand the matter to Adjudicating Authority to decide afresh

July 4, 2023 1704 Views 0 comment Print

The CESTAT Ahmedabad upholds Commissioner (Appeals)’ decision to remand the C.C.E. & S.T Vs Indian Oil Corporation Ltd case back to adjudicating authority for re-examination of documentary evidence regarding unjust enrichment.

Extended period of limitation cannot be invoked on a legitimate buyer

July 3, 2023 855 Views 0 comment Print

CESTAT set aside the order demanding excise duty and held that the buyer who has paid a valuable consideration could not be proceeded upon by taking the aid of a larger period of limitation as per Section 11A(1) of the Central Excise Act, 1944 unless it is proved that the buyer was also involved in fraud.

Demand on semi-finished and finished goods not sustained as goods exported on payment of duty

July 3, 2023 918 Views 0 comment Print

CESTAT Chennai held that duty demand on semi-finished goods and finished goods not sustainable as goods are exported on payment of duty under section 3(1) of the Central Excise Act, 1944.

Value of goods exported not includible in threshold limit prescribed under notification no. 8/2003-CE

July 3, 2023 483 Views 0 comment Print

CESTAT Chennai held that when Form-H has been produced to establish that the goods have been exported the value of such clearances would not be included in the aggregate value so as to deny the SSI exemption.

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