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 Rule 8 of the Central Excise Valuation Rules applies only when goods are consumed by the assessee or on its behalf. Since the plastic caps were used by the principal manufacturer and not captively consumed by the job worker, the duty demand was set aside.
CESTAT Ahmedabad held that Additional Excise Duty introduced from 11.07.2014 could not be imposed on goods manufactured before the levy came into force, even if cleared later.
The entire demand of excise duty, interest, and penalties for alleging that assessee was merely a proxy entity created by Noble Industries to fraudulently extend the exemption period beyond its permissible tenure was set aside as exemption notification and CBEC Circulars expressly permitted manufacture of new products, relocation of eligible units within notified areas, and transfer of ownership without affecting exemption eligibility.
CBIC revised SAED on ATF exports to Rs. 16 per litre effective 16 May 2026, impacting aviation fuel exporters and export duty costs.
The Ministry of Finance amended the central excise notification issued in March 2026 by revising rates applicable to specified goods. The notification cites public interest and introduces revised per litre duty rates effective from 16 May 2026.
CESTAT Delhi held that penalties under Rule 26 of the Central Excise Rules cannot be imposed without a finding that goods were liable to confiscation. The Tribunal set aside the penalties as the impugned order contained no such determination.
CESTAT Mumbai held that optional “type test charges” collected separately from customers cannot be included in the assessable value of transformers. The Tribunal ruled that post-manufacturing testing conducted at the buyer’s request does not attract Central Excise duty.
CESTAT Hyderabad held that waste mud generated during bleaching of crude palm oil cannot be treated as an excisable manufactured product. The Tribunal ruled that involuntary waste arising during refining does not attract Central Excise duty.
Tribunal held that capital goods do not lose eligibility for Cenvat credit after becoming part of an immovable plant fixed to earth. It ruled that admissibility depends on compliance with Cenvat Credit Rules, not on immovability of final structure.
CESTAT Chandigarh held that statements relied upon against assessees cannot be used without following the mandatory procedure under Section 9D of the Central Excise Act. The matters were remanded after finding violation of principles of natural justice.
