Excise Duty Act, Rules Articles News Notification Circulars Instructions. Input Credit, Cenvat, Duty Rate, SSI Exemption, Excise on Jewellery,Excise on Garment
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 : CESTAT remands Kohler India case, stating Supreme Court's Safari Retreats judgment under CGST cannot be mechanically applied to CE...
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 : The Tribunal found that authorities had not determined the minimum percentage of nitrogen, phosphorus, and potassium required for ...
Excise Duty : The Tribunal held that an amount paid under protest before adjudication cannot be treated as duty under the Central Excise Act. It...
Excise Duty : CESTAT Chennai held that CENVAT credit on transport coordination services relating to employee movement is inadmissible for the pe...
Excise Duty : CESTAT Chandigarh held that CENVAT Credit on inputs used in generation of electricity is admissible only to the extent the electri...
Excise Duty : The Supreme Court stayed a High Court ruling that barred parallel appeal and rectification proceedings under excise law. The case ...
Excise Duty : The government has withdrawn an earlier central excise exemption notification with effect from 2 February 2026. The rescission is ...
Excise Duty : The government has extended key excise provisions and introduced a specific duty structure for CNG blended with biogas. The key ta...
Excise Duty : The government has reduced the effective National Calamity Contingent Duty on specified tobacco products. The key takeaway is a ca...
Excise Duty : Nil excise duty now applies only to unbranded, non-retail raw tobacco, while other forms attract 18%, ensuring tax clarity and pre...
Excise Duty : The government revised excise rules to formally define how maximum machine speed is calculated for tobacco packing machines. The k...
The Tribunal found that authorities had not determined the minimum percentage of nitrogen, phosphorus, and potassium required for classification as fertiliser. It set aside the order and remanded the case for fresh examination.
The Tribunal held that an amount paid under protest before adjudication cannot be treated as duty under the Central Excise Act. It ruled that interest at 12% per annum must be paid from the date of deposit until refund.
CBI Court in Siliguri sentences former Central Excise Superintendent to four years RI and Rs. 40,000 fine in a bribery case registered in 2015.
CESTAT Chennai held that CENVAT credit on transport coordination services relating to employee movement is inadmissible for the period from 01.04.2011 onwards. Further, CENVAT on escort/security services may qualify as input services if the place of removal extends beyond the factory gate.
CESTAT Chandigarh held that CENVAT Credit on inputs used in generation of electricity is admissible only to the extent the electricity produced and utilized in the factory of production and not on the portion of electricity transferred/sold to the grid.
The Supreme Court stayed a High Court ruling that barred parallel appeal and rectification proceedings under excise law. The case highlights limits on pursuing multiple remedies at the same time.
The Tribunal held that royalty is includible in transaction value only for the normal period, while other statutory levies are excluded. Extended limitation, penalty, and interest were set aside due to absence of intent to evade duty.
The government has withdrawn an earlier central excise exemption notification with effect from 2 February 2026. The rescission is prospective, ensuring past actions under the old notification remain valid.
The government has extended key excise provisions and introduced a specific duty structure for CNG blended with biogas. The key takeaway is policy continuity alongside incentives for cleaner fuels.
The government has reduced the effective National Calamity Contingent Duty on specified tobacco products. The key takeaway is a capped duty rate of 25% from May 2026.
