Excise Duty Act, Rules Articles News Notification Circulars Instructions. Input Credit, Cenvat, Duty Rate, SSI Exemption, Excise on Jewellery,Excise on Garment
Excise Duty : India reduced excise duty on petrol and diesel to offset rising global crude prices due to geopolitical tensions. The move aimed t...
Excise Duty : Health Security & National Security (HSNS) Cess Act, 2025 introduces a standalone statutory cess aimed at funding national health ...
Excise Duty : The Court upheld the Tribunal’s view that interest cannot be levied when duty paid is fully creditable to downstream units. It c...
Excise Duty : The Court held that duty-paid items supplied directly to site are not includible when the final plant is immovable. The key takeaw...
Excise Duty : Discover how the Central Excise (Amendment) Act, 2025 revamps tobacco taxation, introducing steep excise duties on cigarettes, che...
Excise Duty : CBI Court in Siliguri sentences former Central Excise Superintendent to four years RI and Rs. 40,000 fine in a bribery case regist...
Excise Duty : A special court imposed five years’ rigorous imprisonment and heavy fines after finding assets far beyond known income. The ruli...
Excise Duty : The FAQs confirm that cess is computed on maximum rated machine speed rather than actual production. This ensures certainty in tax...
Excise Duty : The FAQs clarify how excise duty on chewing tobacco, jarda, and gutkha will be levied based on packing machine capacity rather tha...
Excise Duty : CESTAT issues instructions for e-filing appeals, detailing registration, filing process, documents, fees, and compliance with Proc...
Excise Duty : CESTAT Delhi held that works contract services used for repair and maintenance of existing plant and machinery qualify as input se...
Excise Duty : CESTAT Chennai held that exports made under Notification No. 30/2004-CE and the DEPB scheme cannot be included in exempted turnove...
Excise Duty : The Tribunal held that the show cause notice issued more than three years after the Department became aware of the facts was time-...
Excise Duty : CESTAT held that where the value of goods sent for job work had already been considered for credit reversal purposes, including it...
Excise Duty : CESTAT Chandigarh held that the manufacturer and marketing company could not be treated as related persons under the Central Excis...
Excise Duty : The Lakshadweep Excise Regulation, 2026 establishes a comprehensive framework for licensing, manufacture, sale, transport, and con...
Excise Duty : Notification No. 25/2026 revises SAED on ATF exports to Rs 9.5 per litre with effect from 1 June 2026; domestic petrol and diesel ...
Excise Duty : Notification No. 24/2026 revises SAED rates on petrol and diesel exports from 1 June 2026, setting duty at Rs 1.5 and Rs 13.5 per ...
Excise Duty : CBIC revised SAED on ATF exports to Rs. 16 per litre effective 16 May 2026, impacting aviation fuel exporters and export duty cost...
Excise Duty : The Ministry of Finance amended the central excise notification issued in March 2026 by revising rates applicable to specified goo...
The case at hand pertains to the valuation of Lead Acid Batteries and the determination of whether these should be valued under Section 4 or Section 4A of the Central Excise Act, 1944. The core question revolves around the charging status of the batteries and where the charging occurs.
The Rajasthan High Court in J.K. Cement Works Vs Commissioner Central Excise case, decides that Oxygen and Acetylene Gas, used in repairs and maintenance, can be claimed as CENVAT Credit.
CESTAT Chennai held that refund claim of Education Cess (EC) and Secondary and Higher Education Cess (SHEC) on Oil Industry Development Cess (OID Cess) u/s 11B of the Central Excise Act, 1944 duly available as proved that burden of OID cess is not passed on to the buyer.
CESTAT Mumbai in the matter of obsolete stock usage vis-à-vis reversal of CENVAT Credit or discharge of duty u/r 3(5B), it is held that mere Chartered Accountant’s certificate without documentary evidence is not sufficient. Matter remanded for the purpose of producing documentary evidence.
CESTAT Chennai held that aluminium structures and fabricated items used as towers are integral part of Wind Turbines or Wind Operated Electricity Generators (WOEG) so as to be eligible for exemption under Notification No.12/2012-CE dated 17.03.2012.
CESTAT Mumbai held that pressmud, bagasse, boiler ash and sludge, generated during the manufacturing of sugar/molasses, are waste or byproduct and therefore Rule 6 of the Cenvat Credit Rules, 2004 (CCR, 2004) shall have no application.
CESTAT Kolkata judgment, where Micky Metals Limited successfully challenged a claim of clandestine removal based solely on discrepancies in audit report and ER-1 return figures. Understand the implications and insights from the case ruling.
CESTAT Chennai held that demand invoking extended period cannot be sustained on account of revenue-neutrality as duty charged by Unit-I would be taken as cenvat credit by Unit-II.
Detailed review and implications of CESTAT Ahmedabads judgment in the case of West Coast Pharmaceutical Works Ltd Vs C.C.E.-Ahmedabad.
Detailed analysis of the CESTAT Ahmedabad ruling on the Goodluck Empire Vs CCE & ST case involving penalties under Rule 26 of Central Excise Rules, 2002.
