Excise Duty Weekly Flashback: 11 To 17 May 2025

Excise Duty Weekly Flashback for the period 11 to 17 May, 2025.

Calcutta High Court

Excise Duty Under Sugar Cess Act Can’t Be Claimed As Cenvat Credit: Calcutta High Court

The Calcutta High Court has held that the excise duty under Sugar Cess Act cannot be claimed as cenvat credit.

CESTAT

Charge Of Clandestine Removal Is A Serious One Must Have Corroborative Evidences: CESTAT

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the charge of clandestine removal which is a serious one has not been established by the Revenue with corroborative evidence.

Excise Dept. Fails To Prove Non-Receipt of Goods, Cenvat Credit Rightly Claimed by Manufacturer: CESTAT

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the manufacturer has rightly claimed the cenvat credit as the excise department failed to prove non-receipt of goods.

Charges Of Clandestine Removal Unsustainable Without Corroboration of Recovered Documents: CESTAT

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the charges of clandestine removal unsustainable without corroboration of recovered documents.