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...
Dipal Narendrabhai Shah Vs C.C.E. & S.T.-Bhavnagar (CESTAT Ahmedabad) These appeals are directed against the Order-In-Appeal whereby the Commissioner (Appeals) upheld the penalty imposed by the original authority under Rule 26 (1) of Central Excise Rules, 2002. The brief facts of the case are that all the appellants in the present appeals were allegedly involved […]
Unnati Alloys Pvt Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad) Shri Jitendra Singh, Learned Counsel along with Ms. Reena Rawat, Advocate appeared for the appellants and he submits that as per the impugned order there is no independent finding against the appellants and the adjudicating authority has directly imposed the penalty without giving any reasoning. […]
HIL Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad) In this case though initially the appellant have taken the cenvat credit on the common input service which were used for manufacture of dutiable goods as well in relation to exempted service i.e. trading activity, however, on pointing out by the department, the appellant have calculated the […]
Tansi Pump Unit Vs Commissioner of GST & Central Excise (CESTAT Chennai) Brief facts are that the appellants are registered as manufacturer of hand-pumps, EB line material, Benches, Desks etc. They availed small scale exemption under Notification No.8/2003-CE dt. 1.3.2003 and after crossing the exemption limit were clearing the products on payment of duty. Appellant […]
Velji P & Sons Vs C.C.E. & S.T. (CESTAT Ahmedabad) The case of the department is that the appellant M/s. Rawmin Mining and Industries Pvt. Ltd. is 100% export oriented unit has cleared 444903.645 MTs of their final product namely Beneficiated Bauxite and stored at the plot allotted to their custom house agent and shipping […]
CESTAT held that when Tribunal given a specific direction to extend cum-duty benefit to appellant, Adjudicating Authority ought to have calculated demand after granting benefit.
Integral Coach Factory Vs Commissioner of GST & Central Excise (CESTAT Chennai) Brief facts of the case are that appellants are engaged in the manufacture of railway coaches and are registered with the Central Excise Department. On specific intelligence that they were clearing railway coaches without payment of duty, the officers of the Preventive Unit […]
The issue is whether the respondent is eligible to avail credit on input services on freight charges and CHA services availed upto the port for export of goods.
CESTAT held that respondent are entitle for the cenvat credit on the service of Repair & Maintenance during warranty period
Leading Point Powertronics Pvt. Ltd. Vs Commissioner, Central Excise & CGST-Delhi South (CESTAT Delhi) Division Bench of CESTAT Delhi in Parle Agro Pvt Ltd vs. Commissioner, CGST, Noida 2022 (380) ELT 219 (Tri.-All), held that interest on refund of amount deposited during investigation or deposited during pendency of appeal is allowable under Section 35EE of the […]
