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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 990 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 2442 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 723 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 480 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 672 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 549 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 297 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 807 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 678 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 528 Views 0 comment Print


Latest Judiciary


Clandestine Removal Cannot Be Alleged Without Concrete Evidence: CESTAT Kolkata

Excise Duty : Analysis of CESTAT Kolkata's decision in Mahavir Ferro Alloys Pvt. Ltd. Vs CGST & Central Excise, focusing on alleged clandestine ...

February 15, 2025 156 Views 0 comment Print

CESTAT allows CENVAT Credit on materials used in capital goods

Excise Duty : CESTAT Kolkata allows CENVAT Credit to Rexon Strips Ltd., ruling that inputs used in capital goods are eligible, setting aside pri...

February 15, 2025 195 Views 0 comment Print

Cenvat Credit Allowed on Photocopies: CESTAT Ahmedabad

Excise Duty : Appellant and SKF India are both subsidiaries of AB SKF Sweden. Appellant & SKF India have agreed to pool & combine their respecti...

February 13, 2025 69 Views 0 comment Print

Assessee couldn’t accept Settlement Commission’s Order u/s 127C ‘In Parts’

Excise Duty : The Settlement Commission held that the rectification of errors under Section 154 was confined to arithmetical or clerical errors ...

January 28, 2025 120 Views 0 comment Print

Price of petroleum products agreed under MoU by Oil Marketing Companies is not transaction value

Excise Duty : Supreme Court held that the agreement between the oil marketing companies indicates that the price of petroleum products agreed un...

January 25, 2025 189 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 456 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 552 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 444 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 333 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 279 Views 0 comment Print


Rebate claim rejected as filed beyond period of limitation of one year

December 2, 2022 840 Views 0 comment Print

Supreme Court held that period of limitation prescribed u/s 11B of Central Excise Act, 1944 is to be applied while calculating period of limitation for claiming rebate of duty under rule 18 of the Central Excise Rules, 2002. Rebate claim rejected as filed beyond period of limitation of one year of relevant date

Cenvat credit of service tax paid on outward GTA service – CESTAT directs Commissioner (Appeals) to decide afresh

December 2, 2022 786 Views 0 comment Print

It appeared that any service availed after clearance of finished goods beyond the place of removal is not an input service and therefore, the appellant are not eligible to avail cenvat credit of service tax paid on outward GTA service.

CBIC reduces Special Additional Excise Duty (SAED) on Diesel to Rs. 6.50 per

December 1, 2022 579 Views 0 comment Print

CBIC reduces Special Additional Excise Duty (SAED) on Diesel to Rs. 6.50 per litre vide Notification No. 41/2022-Central Excise, Dated: 01.12.2022

SAED on production of Petroleum Crude reduced to Rs. 4900 per tonne

December 1, 2022 261 Views 0 comment Print

Special Additional Excise Duty (SAED) on production of Petroleum Crude reduced to Rs. 4900 per tonne vide Notification No. 40/2022-Central Excise Dated 1st December, 2022 GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) New Delhi, Notification No. 40/2022-Central Excise Dated 1st December, 2022 G.S.R.860(E).–In exercise of the powers conferred by section 5A of the […]

Cenvat Credit eligible on duty paid on import through utilization of DEPB scrips

December 1, 2022 879 Views 0 comment Print

Desmet Reagent Pvt. Ltd Vs Commissioner of Central Goods (CESTAT Delhi) Appellant urges that there is no disability provided under Rule 3 of CCR that Cenvat Credit shall not be available, if the duty is paid in the case of import through utilization of DEPB scrips. Rather Rule 9 of CCR specifically provides that one […]

Demand based on the statement which was not allowed to be cross-examined is unjustified

December 1, 2022 684 Views 0 comment Print

CESTAT Delhi held that demand solely on the basis of the statement of the person who was not allowed to be cross-examined by the appellant is unjustified.

Reversal of credit not required while clearance of waste and scrap

December 1, 2022 948 Views 0 comment Print

CESTAT Kolkata held that as waste and scrap are not manufactured goods the legislature have consciously not made any provisions for reversal of any credit taken on duty paid inputs in case of clearance of waste and scrap

Notification  No. 04/2022-Central Excise (N.T.), Dated: 01.12.2022

December 1, 2022 1704 Views 0 comment Print

CBIC appoints officers mentioned in Column (2) of Table below as Central Excise officers for jurisdiction mentioned in Column (3) of said Table

CENVAT credit cannot be denied for mere mention of Individual name after company name  

December 1, 2022 831 Views 0 comment Print

CENVAT credit cannot be denied on Chartered Accountant services for mere mention of Individual name after company name and Mere allegation in SCN cannot be a ground to deny Credit on bank charges 

No duty leviable in absence of corroborative evidence on allegation of Clandestine manufacture and removal of Finished Goods

November 29, 2022 918 Views 0 comment Print

Duty could not be demanded on the ground that there was absence of corroborative evidence on allegation of clandestine manufacture and removal of finished goods as ,the allegation of clandestine manufacture and removal of finished goods by the Appellant made in the Show Cause Notice, was merely on assumption and presumption, without sufficient material evidence corroborating the said allegations.

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