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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 1173 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 2940 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 780 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 543 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 717 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 723 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 333 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 855 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 720 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 567 Views 0 comment Print


Latest Judiciary


CESTAT Orders Refund for Post-GST EPCG Duty Payment

Excise Duty :  CESTAT Hyderabad directs refund of CVD/SAD paid post-GST on failed EPCG export obligation, citing eligibility under transitional...

May 11, 2025 114 Views 0 comment Print

Delhi HC Affirms Mandatory Pre-Deposit for Tax Appeals before CESTAT

Excise Duty : Delhi High Court rules mandatory pre-deposit under Section 35F for tax appeals filed after 2014 amendment cannot be waived, citing...

May 10, 2025 372 Views 0 comment Print

Chhattisgarh HC Quashes excise duty Notices Pending for more than 11 years

Excise Duty : Chhattisgarh High Court sets aside Central Excise show cause notices pending over 11 years, citing unreasonable delay and statutor...

May 10, 2025 141 Views 0 comment Print

HC Criticizes Dept for Disregarding Judicial Discipline in Appeal Dismissal

Excise Duty : Rajasthan High Court criticized the CESTAT for failing to consider and discuss the binding precedent set by the Supreme Court in B...

May 7, 2025 600 Views 0 comment Print

CESTAT Allows Cash Refund of CENVAT Credit (CVD/SAD) Paid Post-GST for Advance License Default, Citing Section 142 CGST Act

Excise Duty : CESTAT Mumbai rules Spacewood Furnishers eligible for cash refund of CVD/SAD/Cesses paid post-GST for Advance License default unde...

May 7, 2025 489 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 8, 2025 303 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 8, 2025 237 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 702 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 7, 2025 156 Views 0 comment Print

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 675 Views 0 comment Print


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

July 7, 2023 1560 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 6147 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 348 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 312 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 399 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 1707 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 864 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 921 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 492 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.

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

July 3, 2023 729 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.

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