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Customs, Excise and Service Tax Appellate Tribunal Prism Cement Ltd. V.  C.C.E. & S.T., Bhopal MANU/CE/0218/2017 24.03.2017 Excise Immovability of goods is not a criteria for denying credit Appellant is engaged in manufacture of cement. For manufacturing of cement, Appellant requires electricity which is used at various stages of production for conversion of raw material into final products for which Appellant entered into an agreement with Madhya Pradesh Poorva Kshetra Vidyut Vitran Company (Vidyut Company) for supply of electricity to Appellant’s manufacturing plant. Appellant also engaged Contractor for undertaking entire work of erection of dedicated Transmission line from Sitpura Sub-station to Appellant’s manufacturing factory. Appellant availed Cenvat Credit of main components of transmission line like towers or pylons made up of MS duly galvanized, aluminum conductors, insulators and was other hardware like clamp, vibration dampers, cable connectors, etc. Re...

The Supreme Court, in Commissioner Of Customs, Mumbai Vs M/S Aban Loyd Chiles Offshore Ltd, has held that mere repair of a vessel is not putting the vessel to use in India and would not result in home consumption, so as to constitute a taxable import. A bench comprising Justice Dipak Misra and Justice Prafulla C Pant dismissed the appeals filed against the tribunal order, which held that the rig cannot be said to have been imported into India when it had anchored twice in 1996 and once in 1998 for the purpose of repair, for the element of home consumption is missing even when the vessel, i.e., the rig, had entered the territorial waters.

In Kishin S. Loungani Vs. Union Of India, the main question to be decided by the Kerala HC was  whether the provisions of Sections 154 to 157 and 173(2) of the Code of Criminal Procedure would apply in respect of the proceedings under the Customs Act, in view of Section 4(2) of the Cr.P.C. and whether in respect of offences under Sections 133 to 135 of the Customs Act registration of FIR is compulsory before the person concerned is arrested and produced before the Magistrate. It was held that Registration of FIR is not necessary before arresting a person under Section 104 of the Customs Act. Sections 154 to 157 and Section 173(2) of the Code of Criminal Procedure do not apply to a case under the Customs Act, 1962. Article referred: http://taxguru.in/custom-duty/registration-fir-not-necessary-before-arresting-person-us-104-customs-act.html#sthash.LwoWw6bm.dpuf