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...
CESTAT Chennai held that strict transaction-wise correlation between factory clearances and retail sales was impractical in the jewellery business. The Tribunal allowed discount abatement based on consolidated sales data and Chartered Accountant certificates.
The Tribunal held that invocation of the five-year limitation period requires proof of deliberate suppression or wilful misstatement with intent to evade duty, which was absent in the case.
CESTAT Kolkata held that granules cleared to job workers for conversion into PPCP containers could not be treated as traded goods. The Tribunal ruled that reversal of credit under Rule 3(5) had been properly carried out.
Tribunal observed that where goods are sold on FOR destination basis, the buyer’s premises may constitute the place of removal. If established on facts, CENVAT credit on outward transportation services would be admissible.
CESTAT Chennai held that CENVAT credit on outward transportation and insurance services cannot be denied where goods are sold on FOR destination basis and the buyer’s premises is the place of removal. The Tribunal relied on earlier Larger Bench and Supreme Court-based principles for determining admissibility of credit.
CESTAT Hyderabad held that sugar syrup used in biscuit manufacturing could not be classified under tariff heading 17029090 since its fructose content was only 31%. The Tribunal set aside excise duty demands and penalties imposed on the manufacturer.
CESTAT Delhi held that alleged receipt of one raw material, namely Scented Tobacco, was insufficient to establish clandestine manufacture and clearance of Gutka. The Tribunal set aside excise duty demand due to lack of corroborative evidence regarding other raw materials and production activity.
CESTAT Delhi remanded the matter after finding that the Commissioner (Appeals) failed to consider the appellant’s affidavit and explanation regarding delayed receipt of the order. The Tribunal held that the facts and circumstances required fresh examination.
CESTAT Mumbai upheld demand, interest, and penalty for failure to reverse SAD Cenvat credit on imported inputs transferred between units. The Tribunal held that extended limitation was valid due to suppression in ER-1 returns.
The Tribunal found that the Settlement Commission’s duty calculations did not establish any CVD component for certain advance licences, making the corresponding credit claim unsustainable.
