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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


Excise not payable on freight paid towards transportation of goods from place of removal to buyer’s premises

August 6, 2022 1296 Views 0 comment Print

Held that freight incurred from the place of removal to the buyer’s premises is not includible in the assessable value and accordingly excise is not payable on the same.

Machine and DG sets under seal for more than two years is without jurisdiction

August 4, 2022 762 Views 0 comment Print

Held that the machine and two DG sets are under seal for more than two years. The impugned action of the department is wholly without jurisdiction for which the petitioner is liable to be compensated

Cenvat credit is eligible in respect of 2% CVD paid under notification no. 12/2012-Cus

August 4, 2022 1059 Views 0 comment Print

Commissioner of Central Excise And Customs, Central Goods And Service Tax Vs Shree Cement Ltd (CESTAT Delhi) Held that cenvat credit of 2% CVD paid under Notification No. 12/2012-Cus dated 17/03/2012 is eligible to the appellant. Facts- The issue involved in these Appeals is whether Cenvat credit of 2% CVD paid on import of steam […]

Govt increases Special Additional Excise Duty on production of Petroleum Crude

August 2, 2022 492 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 exempt export of Aviation Turbine Fuel vide Notification  No. 22/2022-Central Excise | Dated: 02nd August, 2022 MINISTRY OF FINANCE (Department of Revenue) New Delhi Notification  No. 22/2022-Central Excise | Dated: 02nd […]

Govt reduces Special Additional Excise Duty on Diesel

August 2, 2022 528 Views 0 comment Print

Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022, to reduce the Special Additional Excise Duty on Diesel vide Notification  No. 21/2022-Central Excise | Dated: 2nd August, 2022 MINISTRY OF FINANCE (Department of Revenue) New Delhi Notification  No. 21/2022-Central Excise | Dated: 02nd August, 2022 G.S.R. 613(E).—In exercise of the powers conferred […]

No Recovery of Central Excise Duty, Interest & Penalty without serving of Adjudication Order

July 31, 2022 1176 Views 0 comment Print

HC held that no recovery of Central Excise Duty, interest, and penalty can be made without service of adjudication order

Electricity generated from Waste Gas cannot be classified HSN 2716

July 22, 2022 1257 Views 0 comment Print

HC held that electricity generated from Waste Gas cannot be classified under chapter heading 2716 and hence, cannot be said to be exempted goods, since not excisable goods so as to warrant reversal of credit

Duty equal to cenvat credit availed not payable on capital goods cleared after put to use

July 21, 2022 1512 Views 0 comment Print

Held that the machines which are cleared after utilization cannot be treated as machines cleared as such. Accordingly, duty equal to cenvat credit not payable as prescribed under rule 3(5) of CCR, 2004

Pending government dues cannot be recovered from property leased to assessee

July 21, 2022 1806 Views 0 comment Print

Held that it is settled that the government dues against the assessee cannot be recovered from the owner of the property which was leased out to the assessee against whom the dues are pending

Duty demand due to clandestine removal doesn’t sustain in absence of independent & tangible evidence

July 21, 2022 1938 Views 0 comment Print

Held that the allegation of clandestine production and removal has to be established against any person by independent and tangible evidence. No demand exists in absence of such evidence.

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