Excise Duty Act, Rules Articles News Notification Circulars Instructions. Input Credit, Cenvat, Duty Rate, SSI Exemption, Excise on Jewellery,Excise on Garment
Excise Duty : The Supreme Court upholds CENVAT credit for telecom infrastructure, ruling in favor of telecom operators on towers and shelters....
Excise Duty : The MOOWR scheme offers deferred duties, export benefits, and operational ease for manufacturers in India, aiding growth but facin...
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 : Govt clarifies tax increase on tobacco products, citing changes in excise duty on cigarettes and GST rules. Revenue funds overall ...
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 : Analysis of CESTAT Kolkata's decision in Mahavir Ferro Alloys Pvt. Ltd. Vs CGST & Central Excise, focusing on alleged clandestine ...
Excise Duty : CESTAT Kolkata allows CENVAT Credit to Rexon Strips Ltd., ruling that inputs used in capital goods are eligible, setting aside pri...
Excise Duty : Appellant and SKF India are both subsidiaries of AB SKF Sweden. Appellant & SKF India have agreed to pool & combine their respecti...
Excise Duty : The Settlement Commission held that the rectification of errors under Section 154 was confined to arithmetical or clerical errors ...
Excise Duty : Supreme Court held that the agreement between the oil marketing companies indicates that the price of petroleum products agreed un...
Excise Duty : Govt extends provisions under Excise Notification 11/2017 from 2025 to 2026. Changes take effect on February 2, 2025....
Excise Duty : Notification 01/2025 outlines appointments and roles of Central Excise Officers for handling appeals under the Excise Act, specify...
Excise Duty : The Ministry of Finance rescinds Central Excise Notification No. 08/2022 with immediate effect under public interest provisions....
Excise Duty : The Ministry of Finance amends Central Excise Rules, 2017, removing specific provisos in Rules 18 and 19. Changes take effect imme...
Excise Duty : The Ministry of Finance rescinds Central Excise Notifications No. 10/2022 and 11/2022 under Notification No. 30/2024, effective im...
Circular No. 107/18/95-CX Boards circular No. 69/69/94-CX dated 24.10.94 provided that a registration certificate issued under Rule 174 is valid only for the premises specified in such certificates therefore, registration cannot be granted to person who does not have proper premises for conducting his business and for receipt storage and dispatch of goods.
Circular No. 106/17/95-CX I am directed to refer to Board”s Circular No. 46/88-CX.6 dated 8.6.88 issued from F.No. 209/236/87-CX.6 dated 8.6.88 providing for execution of Bond by M/s. TELCO on behalf of their job workers for supply of chassis to them for building bony under erstwhile rule 191B and thereafter export
Circular No. 105/16/95-CX I am directed to say that doubt has been raised as to whether the said rules provide for manufacture – in -bond of only excisable goods or also of non-excisable goods. Another doubt has been raised whether duty is required to be paid on such intermediate goods or packing material which are used for manufacture- in -bond of export goods
The depreciation in respect of goods covered by clause (a) shall be allowed for the period from the date of commencement of commercial production of the unit or the date of receipt of the goods in the unit, whichever is later, till the date of payment of duty.
Circular No. 104/15/95-CX I am directed to enclose herewith a copy of Board”s Circular No. 96/7/95-CX dated 13.2.95 issued from F.No. 267/9/95-CX-8 dated 13th February, 1995 read with Corrigendum dt. 22.2.95 and to request you to issue necessary instructions to the concerned officers
Circular No. 103/14/95-CX I am directed to refer to Board”s Circular No. 95/7/95-CX dated 13th February, 1995 issued from F.No. 267/9/95-CX-8 on the above mentioned subject
Circular No. 102/13/95-CX The procedural restriction envisaged in sub-rule (2) and 2(A) of rule 224, read with sub-rule (2) of rule 173G of the Central Excise Rules, 1944, regarding removal of excisable goods after 6 P.M.on the day preceding the Budget Day and also on the Budget Day, should be strictly enforced on all assessees
Circular No. 101/12/95-CX Instances have been brought to the notice of the Board where modvat credit taken on inputs by the assessee was not reversed even after writing off of the materials on which the credit was taken. Cases have also been noticed where the credit had not been adjusted even though the write-off of the input materials had taken place three or four years ago.
Circular No. 100/11/95-CX I am directed to say the question of delegating the powers to the Principal Collectors of Customs and Central Excise to reconstitute the Regional Advisory Committees for Organised Sectors and also for Small Scale Industries, in the Central Excise Collectorates, has been under consideration of the Board for the past some time.
Circular No. 99/10/95-CX I am directed to say that while replying to a Parliament Question on sanction and disbursement of rewards, it has come to the notice of the Boards that there is considerable time lag between the date of sanction of the reward and the date of disbursement of reward.