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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 1065 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 2649 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 744 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 504 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 687 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 675 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 315 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 825 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 699 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 546 Views 0 comment Print


Latest Judiciary


CESTAT Can’t Reject Appeal for Pre-Deposit in Wrong Account: Delhi HC

Excise Duty : Delhi HC rules that CESTAT cannot dismiss an appeal solely due to pre-deposit being made in the wrong account. Case sent back for ...

March 24, 2025 138 Views 0 comment Print

CESTAT Can’t Dismiss Appeal for Pre-Deposit in Wrong Account: Delhi HC

Excise Duty : Delhi HC rules CESTAT cannot dismiss an appeal for incorrect pre-deposit allocation when rules were unclear, directing a fresh hea...

March 17, 2025 327 Views 0 comment Print

Input Services Require Direct Nexus with Manufacturing Activity for CENVAT Credit Eligibility

Excise Duty : CESTAT Delhi rules against Leel Electricals Ltd., denying CENVAT Credit on ineligible invoices. The tribunal upholds tax demand an...

March 8, 2025 255 Views 0 comment Print

Obligation u/r 3(1) cannot be transferred to recipient of credit u/r 7 of CCR, 2004: CESTAT Mumbai

Excise Duty : The appellant herein has merely utilized the credit and, to the extent that rule 3(4) of CENVAT Credit Rules, 2004 has not been sh...

March 4, 2025 1134 Views 0 comment Print

No Penalty Under Excise Rule 26 Without Goods Confiscation: CESTAT Delhi

Excise Duty : CESTAT Delhi overturns ₹10 lakh penalty under Rule 26(1), citing the absence of confiscation, a key requirement for imposing pen...

February 28, 2025 195 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 588 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 633 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 504 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 402 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 294 Views 0 comment Print


Govt exempts export of Petrol and Diesel from RIC when exported to Bhutan

September 2, 2024 186 Views 0 comment Print

Notification No. 24/2024-Central Excise exempts Petrol and Diesel exports to Bhutan from the Road and Infrastructure Cess (RIC).

Govt exempts export of Petrol and Diesel from SAED when exported to Bhutan

September 2, 2024 132 Views 0 comment Print

The Ministry of Finance exempts Petrol and Diesel exports to Bhutan from Special Additional Excise Duty as per Notification No. 23/2024-Central Excise.

Govt exempts export of ATF from SAED when exported to Bhutan

September 2, 2024 234 Views 0 comment Print

The Ministry of Finance exempts Aviation Turbine Fuel (ATF) exports to Bhutan from Special Additional Excise Duty via Notification No. 22/2024-Central Excise.

Windfall tax on crude petroleum reduced to Rs 1850/tonne wef 31.08.2024

August 30, 2024 177 Views 0 comment Print

The Indian government has amended the Central Excise duty to Rs. 1850 per tonne effective from August 31, 2024, under the Central Excise Act, 1944.

No suppression as entire facts known to department while issuing first notice: Karnataka HC

August 30, 2024 501 Views 0 comment Print

Karnataka High Court held that department was aware about the facts while issuing first show cause notice. Hence, no suppression can be held against the appellant and invoked while raising demand for subsequent period. Accordingly, allegation of suppression of facts not sustained.

Denial of Cenvat Credit merely due to incorrect address on invoice not justified: Delhi HC

August 30, 2024 402 Views 0 comment Print

Delhi High Court held that denial of Cenvat Credit merely because invoice contained incorrect address unjustified as invoice contained all the requisite particulars as required under proviso to Rule 9(2) of the Cenvat Credit Rules, 2004.

Sugar boiled confectionery Kopiko classifiable under tariff heading 1704

August 30, 2024 204 Views 0 comment Print

CESTAT Ahmedabad held that sugar boiled confectionery Kopiko is more specifically classifiable under Central Excise Tariff Heading [CETH] 1704 9090 and not under CETH 2101 as claimed by department.

Appeal Dismissed Over Monetary Limit by Calcutta HC

August 26, 2024 252 Views 0 comment Print

Commissioner of CGST & Central Excise Vs Alishan Veneer & Plywood Pvt. Ltd. (Calcutta High Court) The Calcutta High Court dismissed an appeal filed by the Commissioner of CGST & Central Excise against Alishan Veneer & Plywood Pvt. Ltd. The appeal challenged an order issued by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), […]

Cross-model utilisation of discount inadmissible u/s. 4 of Central Excise Act: CESTAT Bangalore

August 26, 2024 222 Views 0 comment Print

CESTAT Bangalore held that cross-model utilisation of discount resulting into undervaluation are inadmissible under section 4 of the Central Excise Act, 1944.

HC Remands Appeal to Tribunal for Reconsideration Pending SC Judgment

August 19, 2024 318 Views 0 comment Print

Calcutta HC remands the CGST appeal to the Tribunal for reconsideration after the Supreme Court’s stay of the Gujarat High Court ruling. Key legal questions remain unresolved.

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