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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 1128 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 2784 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 756 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 513 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 711 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 699 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 324 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 837 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 708 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 552 Views 0 comment Print


Latest Judiciary


Interest Payable Only from Date of Wrong CENVAT Credit Utilization: CESTAT Chennai

Excise Duty : CESTAT Chennai order in Steel Authority of India Ltd. vs. Commissioner of GST & Central Excise regarding irregular CENVAT credit, ...

April 15, 2025 66 Views 0 comment Print

Kerala HC Dismisses Customs Appeal for Non-Compliance of Pre-Deposit Rules

Excise Duty : Kerala High Court dismissed a tax appeal for non-compliance with pre-deposit requirements under Section 35F of the Central Excise ...

April 11, 2025 234 Views 0 comment Print

CESTAT Delhi upheld duty demand on student almanac and teacher planner for normal period

Excise Duty : CESTAT Delhi held that duty demand on Student Almanac and teacher planner is uphold, however, extended period of limitation is not...

April 8, 2025 69 Views 0 comment Print

Central Excise Valuation Must Follow Its Own Law, Income Tax Provisions Not a Basis for Reassessment

Excise Duty : CESTAT rules definitions and valuation mechanisms under central excise law must be applied strictly in accordance with its own sta...

April 4, 2025 141 Views 0 comment Print

Additional Excise Duty Not Payable on VAT Incentive: CESTAT Mumbai

Excise Duty : CESTAT Mumbai rules that VAT incentives under Goa’s NPV scheme are not part of the assessable value for excise duty. Demand agai...

April 2, 2025 120 Views 0 comment Print


Latest Notifications


CBIC operationalised Interim Boards for Settlement

Excise Duty : CBIC sets up interim boards for settlement across Delhi, Kolkata, Mumbai, and Chennai, appointing principal chief commissioners an...

April 9, 2025 222 Views 0 comment Print

Re-assignment of Excise and Service Tax appeals pending in Nagpur Zone

Excise Duty : CBIC assigns post-GST legacy excise and service tax appeals to designated officers for adjudication. Details available in attached...

April 9, 2025 135 Views 0 comment Print

Excise & Service Tax Appeal Adjudication Assigned for Pre-GST Matters

Excise Duty : CBIC assigns Central Excise Officers to handle appeals filed on or after July 1, 2017, related to pre-GST Central Excise and Servi...

April 9, 2025 93 Views 0 comment Print

CBIC Establishes Four Interim Boards for Settlement under Central Excise Act

Excise Duty : Four Interim Boards for Settlement under Central Excise Act established in Delhi, Kolkata, Mumbai, and Chennai by CBIC notificatio...

April 9, 2025 213 Views 0 comment Print

Central Excise Duty on Petrol, Diesel increased by Rs. 2 per Liter

Excise Duty : Indian government revises central excise duty on petrol to Rs. 13/litre and diesel to Rs. 10/litre, effective April 8, 2025....

April 7, 2025 570 Views 0 comment Print


CBIC increases SAED on production of Petroleum Crude & reduces SAED on export of Aviation turbine

March 3, 2023 918 Views 0 comment Print

Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude and reduce SAED on export of Aviation turbine Fuel vide Notification  No. 10/2023-Central Excise Dated: 03rd March, 2023 MINISTRY OF FINANCE (Department of Revenue) New Delhi Notification  No. 10/2023-Central Excise Dated: 03rd […]

Buyer of goods not obliged to investigate manufacturing process of supplier

March 3, 2023 636 Views 0 comment Print

CESTAT Delhi held that CCR, or the Central Excise Rules or the Act places an obligation on the buyer of the goods to investigate that whether the process undertaken by the supplier amounts to manufacture or not and determine the duty thereon.

Appointment of Additional Assistant Director as Central Excise Officer of rank of Superintendent

March 2, 2023 2397 Views 0 comment Print

Appointment of Additional Assistant Director as Central Excise Officer of the rank of Superintendent vide Notification No. 01/2023- Central Excise (N.T.) Dated: 2nd March, 2023. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 01/2023- Central Excise (N.T.) Dated: 2nd March, 2023 G.S.R. 163(E).— In exercise of the powers conferred […]

Granting of personal hearing during complete lockdown is equal to non-granting of effective hearing

March 1, 2023 639 Views 0 comment Print

Gujarat High Court held that personal hearing was granted during the time of complete lockdown. Accordingly, non-granting of effective hearing is gross violation of natural justice and hence impugned order is liable to be quashed.

Amount payable under SVLDRS cannot be more than amount confirmed vide OIO

February 28, 2023 1188 Views 0 comment Print

Delhi High Court held that amount payable under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 ( SVLDRS ) cannot be more than the amount confirmed vide Order-In-Original.

Refund not hit by unjust enrichment as CA certifies that duty has not been passed on furnished

February 28, 2023 1434 Views 0 comment Print

CESTAT Chennai held that refund is not hit by unjust enrichment as chartered accountant certificate duly furnished satisfying that the duty has not been passed on.

Discharge of automobile cess effaces coverage of rule 6 of CCR, 2004

February 27, 2023 474 Views 0 comment Print

CESTAT Mumbai held that exemption from basic excise duty vis-à-vis discharge of automobile cess effaces coverage of rule 6 of CENVAT Credit Rules, 2004 (CCR, 2004).

Cenvat credit not deniable as services settled to be eligible input service

February 24, 2023 1890 Views 0 comment Print

CESTAT Delhi held that once the services in question have already been settled to be the eligible input services, the Cenvat credit thereof cannot be denied to the assessee.

Denial of cenvat credit of towers used to rendering telecommunication service beyond limitation period unsustainable

February 23, 2023 636 Views 0 comment Print

Bombay High Court held that denial of cenvat credit to the telecom communication companies on towers used to rendering telecommunication service is sustained. However, duty demand of ineligible cenvat credit issued beyond the period of limitation as the issue was a debatable issue.

No excise duty chargeable on scrap of pipes generated during repair/ maintenance of pipes

February 23, 2023 672 Views 0 comment Print

CESTAT Delhi held that pipes, used in manufacture- production of oil needs repair- replacement, are capital goods. Hence, no excise duty can be charged on the scrap of the pipes produced- generated during the repair or maintenance of the pipes.

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