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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 3156 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 3342 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 1908 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 3600 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 57 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 60 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 225 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 189 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


CESTAT allows exemption on molasses captively consumed to manufacture Rectified Spirit & DNA 

October 2, 2023 1065 Views 0 comment Print

Read how CESTAT Chennai quashes excise duty demand in the case of EID Parry (India) Ltd. vs. Commissioner of GST & Central Excise. Get detailed insights here.

Exemption benefit available to waste, gums, fatty acids arising during manufacture of vegetable oil

September 30, 2023 678 Views 0 comment Print

CESTAT Chandigarh held that that waste, gums, fatty acids etc. arising during the course of manufacture of vegetable oils are eligible for the exemption Notification No.89/95-CE dated 18.09.1995.

Refund not filed within 6 months from issue of notification no. 11/2017-CE (NT) rejected as time-barred

September 30, 2023 933 Views 0 comment Print

CESTAT Delhi held that refund of excise duty paid on Henna Powder and Henna Paste in terms of notification no. 11/2017-CE (NT) dated 24.04.2017 rejected as refund claim was not filed within a period of six months from the date of issuance of notification.

CESTAT Rules Denial of Interest on Cenvat Credit Refund After 3 Months Not Legal

September 30, 2023 597 Views 0 comment Print

Analysis of CESTAT Delhi’s decision in Shakti Pumps (India) Ltd. vs. Commissioner of Central Goods & Service regarding the denial of interest on a refund of Cenvat Credit.

Extended period not invocable as wrong assessment not pointed out during scrutinizing return

September 29, 2023 690 Views 0 comment Print

CESTAT Delhi held that if the audit points out some wrong assessment which was not pointed out by the officer scrutinizing the ER-1 return, the fault lies at the doorstep of the officer. Hence, invocation of extended period of limitation bad-in-law.

Excise Duty Refund Cannot Be Withheld by mere appeal filing Without Higher Court Stay

September 29, 2023 933 Views 0 comment Print

Analysis of Indian Oil Corporation Ltd vs CCEST case where issue of excise duty refund and applicability of limitation under section 11B were discussed. Learn more.

CENVAT Credit for Input Services used in Manufacturing & Sale of Final Products Cannot Be Denied

September 29, 2023 873 Views 0 comment Print

CESTAT Chandigarh held that in view of the wider scope given in the definition under Section 2(l) of CENVAT Credit Rules, 2004, cenvat credit of all the Input Services used in or in relation to the manufacture and sale of final products or in relation to the business activity cannot be denied.

CBIC Reduces Excise Duty on Diesel Exports wef 30th September 2023

September 29, 2023 591 Views 0 comment Print

CBIC reduces Special Additional Excise Duty on export of Diesel to Rs. 5.00 per litre from earlier rate of Rs. 5.5 per litre with effect from 30th day of September, 2023. MINISTRY OF FINANCE (Department of Revenue) New Delhi Notification  No. 33/2023-Central Excise | Dated: 29th September, 2023 G.S.R. 701(E).—In exercise of the powers conferred […]

CBIC Amends Excise Duty on Petroleum Crude & ATF wef 30th September, 2023

September 29, 2023 936 Views 0 comment Print

CBIC amends Notification  No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude to Rs. 12,100 per tonne from earlier Rs. 10,000 per tonne and reduce the Special Additional Excise Duty on export of ATF to Rs. 2.50 per litre from earlier Rs. 3.5 per litre […]

CENVAT Credit on inputs used for fabrication of capital goods is eligible

September 29, 2023 1191 Views 0 comment Print

CESTAT Hyderabad held that CENVAT Credit on inputs used for fabrication of capital goods like pollution control equipment, heating furnace, casting machine, coating machine, chimney, rolling machine, reheating machine, control panel, etc. is eligible.

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