Sponsored
    Follow Us:

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 978 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 2436 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 720 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 480 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 669 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 540 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 297 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 807 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 678 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 528 Views 0 comment Print


Latest Judiciary


Clandestine Removal Cannot Be Alleged Without Concrete Evidence: CESTAT Kolkata

Excise Duty : Analysis of CESTAT Kolkata's decision in Mahavir Ferro Alloys Pvt. Ltd. Vs CGST & Central Excise, focusing on alleged clandestine ...

February 15, 2025 123 Views 0 comment Print

CESTAT allows CENVAT Credit on materials used in capital goods

Excise Duty : CESTAT Kolkata allows CENVAT Credit to Rexon Strips Ltd., ruling that inputs used in capital goods are eligible, setting aside pri...

February 15, 2025 147 Views 0 comment Print

Cenvat Credit Allowed on Photocopies: CESTAT Ahmedabad

Excise Duty : Appellant and SKF India are both subsidiaries of AB SKF Sweden. Appellant & SKF India have agreed to pool & combine their respecti...

February 13, 2025 66 Views 0 comment Print

Assessee couldn’t accept Settlement Commission’s Order u/s 127C ‘In Parts’

Excise Duty : The Settlement Commission held that the rectification of errors under Section 154 was confined to arithmetical or clerical errors ...

January 28, 2025 120 Views 0 comment Print

Price of petroleum products agreed under MoU by Oil Marketing Companies is not transaction value

Excise Duty : Supreme Court held that the agreement between the oil marketing companies indicates that the price of petroleum products agreed un...

January 25, 2025 171 Views 0 comment Print


Latest Notifications


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 450 Views 0 comment Print

Central Excise Officer Appointments: Jurisdiction & Roles

Excise Duty : Notification 01/2025 outlines appointments and roles of Central Excise Officers for handling appeals under the Excise Act, specify...

January 23, 2025 546 Views 0 comment Print

CBIC Rescinds Notification No. 08/2022- Central Excise, dated 30th June, 2022

Excise Duty : The Ministry of Finance rescinds Central Excise Notification No. 08/2022 with immediate effect under public interest provisions....

December 3, 2024 441 Views 0 comment Print

Central Excise (Amendment) Rules, 2024

Excise Duty : The Ministry of Finance amends Central Excise Rules, 2017, removing specific provisos in Rules 18 and 19. Changes take effect imme...

December 3, 2024 333 Views 0 comment Print

Central Excise Notification 10 & 11/2022 Rescinded by Ministry of Finance

Excise Duty : The Ministry of Finance rescinds Central Excise Notifications No. 10/2022 and 11/2022 under Notification No. 30/2024, effective im...

December 2, 2024 279 Views 0 comment Print


Denial of CENVAT to service receiver alleging issuance of invoice beyond prescribed period unjustified

May 28, 2023 825 Views 0 comment Print

CESTAT Kolkata held that denial of CENVAT Credit to service receiver alleging that invoice is issued by service provider beyond prescribed period is unjustified as obligation of timely issuance of invoice is cast on the service provider and not service receiver.

CENVAT Credit on invoice issued by unregistered dealer allowed as receipt of goods not disputed

May 28, 2023 537 Views 0 comment Print

CESTAT Kolkata held that it was not correct to disallow credit on the strength of invoices issued by unregistered dealer (intermediate supplier), when actual receipt of goods was not disputed.

Differential duty demand unsustainable if entire exercise was revenue neutral

May 24, 2023 1167 Views 0 comment Print

CESTAT Kolkata held that demanding duty on the short payment, ignoring the excess payment is bad in law. Accordingly, demand of differential duty unsustainable as the entire exercise is revenue neutral.

Duty demand in terms of rule 8 of Valuation Rules unsustainable as higher duty already paid

May 19, 2023 570 Views 0 comment Print

CESTAT Kolkata held that demand of excise duty in terms of rule 8 of the Valuation Rules not sustainable as correct higher duty already paid in terms of rule 4 of the Valuation Rules.

Waiver of mandatory pre-deposit not accepted instead three months further time granted

May 19, 2023 2772 Views 0 comment Print

Chhattisgarh High Court held that waiver of mandatory pre-deposit under section 35-F of the Central Excise Act 1944 not accepted. However, alternative prayer to grant extension of time limit for pre-deposit accepted and three months further time is granted.

Bagasse is an agricultural waste/ residue & is not result of any manufacturing process

May 18, 2023 747 Views 0 comment Print

CESTAT Mumbai held that bagasse being an agricultural waste/ residue, there could be no manufacturing activity. Accordingly, bagasse is not result of any manufacturing process

Zymegold Plus and Dripzyme are classifiable under CTH 3101 as fertilizer

May 17, 2023 714 Views 0 comment Print

CESTAT Mumbai held that products Zymegold Plus and Dripzyme are classifiable under CTH 3101 as Fertilizer and not as Plant Growth Regulator.

CENVAT Credit on free warranty service provided via dealer duly available to manufacturer

May 17, 2023 579 Views 0 comment Print

CESTAT Chandigarh held that CENVAT Credit on warranty service provided free of cost during the warranty period through third parties dealer cannot be denied to the manufacturer.

Extended period of limitation cannot be invoked if issue on merit decided in favour of Assessee

May 16, 2023 1797 Views 0 comment Print

Facts regarding non payment of duty by the appellant or in other words the amount retained of sales tax collected from the customer, came to the notice of the Department only through the audit of the records conducted by the Audit Officer.

Time bar not apply to refund of duty paid by mistake

May 16, 2023 1281 Views 0 comment Print

Discover how CESTAT Delhi’s ruling favored Pine Laminates Pvt. Limited, allowing their refund claim under section 11B of the Central Excise Act, 1944, challenging rejection based on time limitation.

Sponsored
Sponsored
Search Post by Date
February 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
2425262728