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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


Excise Duty Cut on Petrol and Diesel: A Bold Governance Move Amid War

Excise Duty : India reduced excise duty on petrol and diesel to offset rising global crude prices due to geopolitical tensions. The move aimed t...

March 27, 2026 3657 Views 0 comment Print

Notes on Health Security se National Security (HSsNS) Cess Act, 2025

Excise Duty : Health Security & National Security (HSNS) Cess Act, 2025 introduces a standalone statutory cess aimed at funding national health ...

January 18, 2026 3159 Views 1 comment Print

Interest on Excise Duty Not Payable in Revenue-Neutral Situations: Calcutta HC

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...

January 16, 2026 729 Views 0 comment Print

Bought-Out Items Excluded from Excise Value for CKD Plant Supplies: SC

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...

December 17, 2025 585 Views 0 comment Print

Central Excise Act 2025: Reshapes Tobacco Taxation Landscape

Excise Duty : Discover how the Central Excise (Amendment) Act, 2025 revamps tobacco taxation, introducing steep excise duties on cigarettes, che...

December 17, 2025 20991 Views 2 comments Print


Latest News


CBI Court Sentences Ex-Central Excise Officer

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...

February 28, 2026 3529 Views 0 comment Print

Central Excise and Service Tax Inspector Jailed for Disproportionate Assets

Excise Duty : A special court imposed five years’ rigorous imprisonment and heavy fines after finding assets far beyond known income. The ruli...

January 7, 2026 537 Views 0 comment Print

FAQs for Health Security se National Security (HSNS) Cess Act, 2026 & HSNS Cess Rules, 2026

Excise Duty : The FAQs confirm that cess is computed on maximum rated machine speed rather than actual production. This ensures certainty in tax...

January 5, 2026 3348 Views 0 comment Print

FAQs on Machine-Based levy in case of Chewing Tobacco, Jarda Scented Tobacco & Gutkha

Excise Duty : The FAQs clarify how excise duty on chewing tobacco, jarda, and gutkha will be levied based on packing machine capacity rather tha...

January 4, 2026 1917 Views 0 comment Print

CESTAT Guidelines for Online Filing of Appeals

Excise Duty : CESTAT issues instructions for e-filing appeals, detailing registration, filing process, documents, fees, and compliance with Proc...

October 1, 2025 3609 Views 0 comment Print


Latest Judiciary


CESTAT Allows CENVAT Credit as Rule 16 Not Requires Goods to Be Returned to Same Buyer

Excise Duty : CESTAT Mumbai held that Rule 16(2) of the Central Excise Rules does not mandate that remanufactured goods be supplied back to the ...

June 10, 2026 111 Views 0 comment Print

CENVAT Credit Cannot Be Denied for Plant Maintenance Services Misclassified as Civil Construction: CESTAT Delhi

Excise Duty : CESTAT Delhi held that works contract services used for repair and maintenance of existing plant and machinery qualify as input se...

June 9, 2026 66 Views 0 comment Print

CENVAT Credit Demand Set Aside as Export Turnover Cannot Be Included in Exempted Turnover

Excise Duty : CESTAT Chennai held that exports made under Notification No. 30/2004-CE and the DEPB scheme cannot be included in exempted turnove...

June 8, 2026 90 Views 0 comment Print

Excise Penalty Quashed as Duty and Interest Were Paid Before Show Cause Notice

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-...

June 7, 2026 96 Views 0 comment Print

CESTAT Allows Appeal as Export Turnover Cannot Be Added for Rule 6 Credit Reversal

Excise Duty : CESTAT held that where the value of goods sent for job work had already been considered for credit reversal purposes, including it...

June 5, 2026 324 Views 0 comment Print


Latest Notifications


Lakshadweep Introduces New Excise Law to Regulate Liquor Trade and Consumption

Excise Duty : The Lakshadweep Excise Regulation, 2026 establishes a comprehensive framework for licensing, manufacture, sale, transport, and con...

June 6, 2026 237 Views 0 comment Print

Govt Revises ATF Export Duty Rate From 1 June 2026

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 ...

May 30, 2026 192 Views 0 comment Print

Govt Revises SAED Rates on Petrol and Diesel Exports WEF 1st June 2026

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 ...

May 30, 2026 216 Views 0 comment Print

Govt Raises SAED on ATF Exports to Rs. 16 per Litre from 16 May 2026

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...

May 15, 2026 336 Views 0 comment Print

SAED on Petrol and Diesel Exports Revised from 16 May 2026

Excise Duty : The Ministry of Finance amended the central excise notification issued in March 2026 by revising rates applicable to specified goo...

May 15, 2026 483 Views 0 comment Print


Assessee entitled to claim refund of service tax paid under RCM after 30.06.2017

March 31, 2022 2781 Views 0 comment Print

Indo Tooling Pvt. Ltd. Vs Commissioner, Central Goods and Service Tax (CESTAT Delhi) CESTAT finds that payment of service tax including the cess relating to the period prior to 30.06.2017, paid in the year 2018 during the GST regime, amounts to payment in accordance with law as the same has been paid on the insistence […]

HC dismisses Writ against SCN as pre-mature on grounds of alternate remedy

March 30, 2022 2328 Views 0 comment Print

Kay Pan Sugandh Pvt. Ltd. Vs Director General of GST Intelligence (Chhattisgarh High Court) Petitioner is engaged in the business of manufacturing of pan masala of various brand names and retail sale price. From the pleadings made in writ petition, it is clear that petitioner got installed different PMPMs of different MRPs at its factory […]

Impact of Rising Excise Duties of Fuel/LPG on income inequality

March 29, 2022 2358 Views 0 comment Print

(a) whether the Government has assessed the impact of rising excise duties and taxes on fuel/liquefied petroleum gas on income inequality; (b) if so, the details of the incidence of fuel excise duties on varying income groups of the population;

No prohibition under Rule 9 of Central Excise Rules, 2002 on issue of two registration certificates for one and same premises

March 28, 2022 1353 Views 0 comment Print

Commissioner of Central Excise Vs Jain Irrigation Systems Ltd (CESTAT Mumbai) First and foremost point to be considered is that whether Rule 9 of the Central Excise Rules, 2002 prohibits issue of two registration certificates for one and the same premises that formed the basis of the adjudication order? On a bare reading of Rule […]

CESTAT allows Cenvat credit on maintenance & repair work of residential colony

March 28, 2022 855 Views 0 comment Print

Mangalam Cement Ltd. Vs Commissioner, Central Excise & CGST (CESTAT Delhi) Appeal is filed against denial of cenvat credit of service tax taken by the appellant on maintenance and repair work of their residential colony on the ground that the said service has no nexus with the manufacture of final product. Rule 2(l) of Cenvat […]

CESTAT allows refund of CVD/SAD as after 30.06.2017 under GST regime credit is not available

March 26, 2022 6264 Views 0 comment Print

Refund of CVD and SAD in question is allowable, as credit is no longer available under the GST regime, which was however available under the erstwhile regime of Central Excise prior to 30.06.2017. Accordingly, I hold that the appellant is entitled to refund under the provisions of Section 142(3) and (6) of the CGST Act.

SC to decide on Classification of `Nimbooz’

March 25, 2022 963 Views 0 comment Print

Commissioner of Central Excise Hyderabad-I Vs Aradhana Foods And Juices Pvt. Ltd. (Supreme Court of India) The short question which is posed for consideration of this Court is whether the product `Nimbooz’ can be classified under item `Lemonade’ and/or as `fruit pulp or fruit juice based drinks’. Issue notice returnable on 27.04.2022. Dasti, in addition, […]

CBDT condones delay in filing of Form-10 IC

March 22, 2022 13086 Views 0 comment Print

Learn about the recent amendment to the Income Tax Act and how it affects domestic companies. Discover the benefits of filing Form-10 IC before the due date.

Cenvat refund of unutilised credit is permissible when it is not possible to utilise such credit

March 20, 2022 1983 Views 0 comment Print

Scot Innovations Wires & Cables Private Limited Vs Commissioner of Central Excise and Central Goods, Service Tax (CESTAT Delhi) Hon’ble Karnataka High Court in UoI vs. Slovak India Trading Co. Pvt. Ltd. 2006 (201) ELT 559 (Kar.) =2008 (10) STR 101 (Kar.) has held that in the absence of any express prohibitory provisions, unutilised credit […]

Once Cenvat credit is debited, it is as good as not taking credit at all

March 18, 2022 3396 Views 0 comment Print

Linkwell Telesystems Pvt Ltd. Vs Commissioner of Central Tax (CESTAT Hyderabad) The first question to be answered in this case is if some credit has been taken and thereafter reversed as has been done by the Appellant in this case with respect to part of the credit, does it amount to not taking a credit […]

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