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 Mumbai held that Rule 16(2) of the Central Excise Rules does not mandate that remanufactured goods be supplied back to the ...
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 : 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...
Karnataka High Court ruled a closed company can claim CENVAT credit refund, stating Rule 5 of CENVAT Credit Rules 2002 does not prohibit it for ceased manufacturers.
CESTAT Chennai rules in favor of Hindustan Unilever, classifying Aloe Vera and Baby petroleum jelly as skincare. Decision aligns with prior rulings and Supreme Court precedent.
Madras High Court declares Central Excise Rule 8(4) ultra vires, quashing demand orders. Cites precedent on similar rule’s inconsistency with Cenvat Credit.
CESTAT Hyderabad rules products like fatty acid, wax, and gums generated during rice bran oil refining are “waste” and qualify for excise duty exemption.
The Himachal Pradesh High Court has nullified an assessment order issued against a deceased proprietor, criticizing the Assessing Officer’s “sheer ignorance of law.”
CESTAT Hyderabad rules against extended limitation or penalty where excise clearance details were fully disclosed in ER-1 returns, remanding duty recalculation.
CESTAT remands Kohler India case, stating Supreme Court’s Safari Retreats judgment under CGST cannot be mechanically applied to CENVAT Credit Rules without pari materia comparison.
CESTAT Ahmedabad remands Kohler India’s CENVAT credit case, faulting Commissioner for misapplying a GST-era ruling to pre-GST tax provisions without comparing the laws.
CESTAT Chandigarh held that once Cenvat Credit is availed the same cannot be disallowed later as it was held that processing of uncoated paper didn’t amount to manufacture. Accordingly, appeal is allowed.
CESTAT Kolkata held that recovery of cenvat credit alleging receipt of only paper invoice without actual receipt of inputs is not tenable due to incomplete investigation carried out on the part of the department. Also held that recovery is not sustainable since vendor is not made co-noticee.
