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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 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


Area-based exemption available based on substitution undertaken vide notification 34/2005 dated 30.09.2005

May 4, 2023 852 Views 0 comment Print

CESTAT Chandigarh held that area-based exemption vide notification No. 50/2003 dated 10.06.2003 is available as per substitution in the said notification vide notification no. 34/2005 dated 30.09.2005.

Doctrine of bar of unjust enrichment not applicable as sufficiently proved that excess duty not passed on

May 3, 2023 1062 Views 0 comment Print

CESTAT Chandigarh held that once there is a sufficient evidence to prove that the excess duty paid by the assessee has not been passed on to the ultimate buyer, the doctrine of bar of unjust enrichment will not be applicable.

Exemption benefit not deniable based on Doctrine of Substantial Compliance

May 3, 2023 2283 Views 0 comment Print

CESTAT Kolkata held that based on Doctrine of Substantial Compliance, exemption benefit of notification no. 23/2004 dated 09.07.2004 and 5/2006 dated 01.03.2006 cannot be denied.

No restriction on utilization of Cenvat credit during default period: CESTAT Kolkata

May 3, 2023 666 Views 0 comment Print

CESTAT find that the demand in the instant case has been raised for contravention of Rule 8(3A) ibid restricting utilization of Cenvat credit during the period of default which provision has been declared ultra vires/invalid by Court, hence the demand cannot be sustained and the Appeal, thus, succeed on this count.

Freight & handling charges separately shown in invoice not includible in assessable value

May 1, 2023 4884 Views 0 comment Print

CESTAT Ahmedabad held that amount charged as freight and handling charges which are separately shown in the invoices cannot be included in the assessable value under section 4 of the Central Excise Act, 1944.

Duty demand unsustainable in absence of under-valuation in costing of the product

May 1, 2023 324 Views 0 comment Print

CESTAT Kolkata held that central excise duty demand not sustainable as there was no under-valuation in the costing of the product i.e. footwear components.

Value of bought out items supplied with manufactured goods not includible in assessable value

May 1, 2023 675 Views 0 comment Print

CESTAT Ahmedabad held that value of bought out items supplied along with manufactured goods cannot be included in the assessable value of the manufactured goods.

‘MIRACULAN’ containing 0.05% Traicontanol is product under category of insecticides

May 1, 2023 639 Views 0 comment Print

CESTAT Ahmedabad held that the product MIRACULAN which primarily contains Traicontanol 0.05% by weight is a product under the category of Insecticides and cannot be considered as the plant growth regulator.

Govt reduces SAED on production of Petroleum Crude to Rs. 4100 per tonne

May 1, 2023 594 Views 0 comment Print

Govt reduces Special Additional Excise Duty (SAED) on production of Petroleum Crude from Rs. 6400 per tonne to Rs. Rs. 4100 per tonne w.e.f. 02nd May, 2023 Vide Notification No. 21/2023-Central Excise | Dated: 1st May, 2023. MINISTRY OF FINANCE (Department of Revenue) New Delhi Notification No. 21/2023 – Central Excise | Dated : 1st May, […]

Denying cross examination of witnesses and non-supplying of records renders proceeding untenable

April 28, 2023 825 Views 0 comment Print

CESTAT Kolkata held that denial of cross examination of witnesses and non-supply of relevant records is clear violation of principle of natural justice and accordingly impugned order is unsustainable.

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