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 : CESTAT Delhi held that duty demand on Student Almanac and teacher planner is uphold, however, extended period of limitation is not...
Excise Duty : CESTAT rules definitions and valuation mechanisms under central excise law must be applied strictly in accordance with its own sta...
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...
Excise Duty : Delhi High Court quashed orders due to inordinate delay of more than 11 years in finalizing adjudication proceeding. Held that mat...
Excise Duty : Orissa High Court nullifies garnishee order against Iron Cementics India, citing lack of prior notice and confirming tax payment b...
Excise Duty : Four Interim Boards for Settlement under Central Excise Act established in Delhi, Kolkata, Mumbai, and Chennai by CBIC notificatio...
Excise Duty : Indian government revises central excise duty on petrol to Rs. 13/litre and diesel to Rs. 10/litre, effective April 8, 2025....
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....
CESTAT Chennai held refund claim of service tax paid by mistake eligible as Chartered Accountant certificate stated that the statutory records are examined and the incidence of duty has not been passed on, accordingly doctrine of unjust enrichment doesn’t apply.
CESTAT Kolkata held that duty cannot be levied in absence of evidence proving that semi-finished products is sent to the hired premises with mala fide intention of the appellant.
Notification No. 02/2023—Central Excise Dated: 02nd January, 2023 – Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022 , to modify the Special Additional Excise Duty on Diesel to Rs. 5 per litre. MINISTRY OF FINANCE (Department of Revenue) Notification No. 02/2023—Central Excise | Dated: 02nd January, 2023 G.S.R. 5(E).—In exercise of […]
Government increases Special Additional Excise Duty on production of Petroleum Crude to Rs. 2,100 per tonne and Rs. 4.50 per litre on export of Aviation turbine Fuel vide Notification No. 01/2023—Central Excise Dated: 02nd January, 2023. MINISTRY OF FINANCE (Department of Revenue) Notification No. 01/2023—Central Excise | Dated: 02nd January, 2023 G.S.R. 4(E).—In exercise of […]
AIC Iron Industries Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) The first issue involved in this case is whether the Appellant had availed irregular CENVAT Credit as arrived by the Department holding that it was paper transaction without receipt of raw materials. Second issue is whether under the circumstances and the facts […]
CESTAT Ahmedabad held that duty passed on via supplementary invoice is eligible for cenvat credit as it is not due to reason of any suppression of fact, fraud, collusion or wilful mis-statement, etc and hence not barred by provisions of Rule 57AE of Central Excise Rules, 1944.
Reliance Industries Ltd Vs Commissioner of Central Excise & Service Tax (CESTAT Mumbai) CESTAT Mumbai held that insurance premium paid for group insurance to cover employees opting for Voluntary Separation Scheme (VSS) amounts to input service and accordingly cenvat credit available under Cenvat Credit Rules, 2004. Facts- The appellant, M/s Reliance Industries Ltd, manufacturer of […]
Admittedly the appellant’s product is not in conformation to BIS standard as specified in notification. They have not obtained any ISI certificate. Therefore, exemption of SSI notification 08/2003-CE as amended, is not admissible to appellant
B.G. Shirke Construction Technology Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai) Appellant manufactures silos for storage of food grains. Custom made silos based on purchase orders placed by customers. It classified under chapter heading 84379090. Revenue contended it is a “prefabricated building” falling under chapter heading 94060099. Show cause notices were issued and […]
Rajesh Kumar Narula Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT find that there is no dispute about the fact that the period involved in the present case is 2004-05. The offence of issuing bogus LR can at the most fall under the provision of Rule 26(2) of Central Excise Rules, 2002. However, the said provision […]
