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. 71/71/94-CX I am directed to refer to paragraph 4 of the Notification No 1/93 which provides that under this notification, exemption would not apply if the goods in question bear a brand name or trade name of another person. In this context certain doubts have been raised regarding the scope of the expression brand name and trade name.
Circular No. 70/70/94-CX I am directed to refer to the provisions of Rulr 52A as amended by Notificaiotn No.23/94-CE (NT) dated 20th May, 1994 according to which the duplicate copy of the invoice shall be used for taking credit under rule 57G and Rule 57T of the Central Excise Rule 1944.
Circular No. 69/69/94-CX It has been brought to the notice of the Board that there is a tendency on the part of some dealers to obtain Central Excise registration, merely for the sake of using their invoice for transfer of Modvat credit, even though the dealers do not have proper business premises or without any arrangemnet for receipt, storage and onward dispatch of excisable goods.
Circular No. 68/68/94-CX I am directed to refer the provisions of rule 52A providing that the duplicate copy of the invoice shall be used for taking credit under Rule 57G. By notification No. 23/94-CE(NT) dated 28.5.94 the Rulr 57G was amended by inserting sub-clause 2(A).
Circular No. 67/67/94-CX Reference has been received regarding issue of Show Cause-cum-Demand Notice by Collector-I, in case to be adjudicated by Collector-II, where the Collector of Central Excise is required to issue and adjudicate Show Cause-cum-Demand Notice under the Central Excise Law.
Circular No. 66/66/94-CX I am directed to invite your attention to para 2 of Circular No. 50/50/94-CX dated 19th August 1994 on the above subject. In the said para, for the words “of a manufacturer other than the SSI manufacturer”, the words “or trade name of another person” shall be submitted.
Circular No. 65/65/94-CX Representations have been received from Isabgol processors Association relating to leviability of excise duty on Isabgol Husk which is obtained form isabgol seeds. The filmy upper layer of the seeds is separated by the process of milling and purified by sieving and winnowing. It is packed in plastic poly packs for retail sale in the market.
Circular No. 63/63/94-CX I am directed to invite your attention to Circular No. 54/54/94-CX dated 6th September , 1994 on the above subject.
Circular No. 64/64/94-CX Attention is invited to Notification No. 57/94-CE dated 1st March 1994 permitting 100% EOU to pay the duty on depreciated value if capital goods, material handling equipments, captive power platns or as the case may be, captive generating sets are allowed by the Board, to be cleared to DTA.
Circular No. 62/62/94-CX As regards assessment based on invoice a Circular has already been issued from F.No.212/3/94-CX-6 (No.45/45/94-CX-6 dated 4.7.94) requestiong to furnish evaluation reports on assessment of RT-12 Returns for the month of April-May 1994 alongwith suggestions. Except from few Collectors, no such report has been received.
