Pronouncement : 19/9
9/2022
ORDER
P a g e 1 | 52
OPGC
Per Bench
These are cross appeals filed by the revenue and assessee ... adjustments
P a g e 2 | 52
OPGC
Department's appeals
Sr. No. Allowed expenses
Opgc Holding (Mauritius) And Anr. vs Orissa Power Generation Corporation ... on 6 May, 2004
Equivalent citations: [2005]125COMPCAS299(CLB), (2005)3COMPLJ139(CLB)
ORDER
S. Balasubramanian
joint venture of Odisha Power Generation Corporation (in short
'OPGC') and Odisha Hydro Power Corporation (in short 'OHPC'),
both Government ... cater to the fuel requirements of
the expansion of power plant of OPGC. OPGC is establishing the
End Use Plant as part of its capacity
year 1993-94 the dealer supplied six circulating water pumps to OPGC on the basis of a contract entered into between the dealer and Orissa ... Tower Generation Corporation (for short, "OPGC"). The dealer also supplied some air-conditioners on the basis of supply of contract to National Thermal
Impugned Order").
The Appellant, Odisha Power Generation Corporation Limited ("OPGC") is
a 'generating company' in terms of Section ... case:
2.1 The Appellant is Odisha Power Generation Corporation Limited (OPGC), a
'generating company' in terms of Section
under:
"During the construction period prior to 1990, OPGC had advanced
some amount to IDCOL for supply of products/rendering of services ... said loan. In
anticipation of claim for repayment of loan by OPGC, interest
totaling Rs.56.16 lakhs were provided for the said loan
along with other Public Sector
Undertakings, i.e., Orissa Power Generation Corporation
(OPGC), Orissa Hydro Power Corporation (OHPC) and
Industrial Development Corporation Limited (IDCO ... been clarified in the memorandum of
the present appeal that OPGC employees were
provided only a one time lump sum payment towards
pension
petitioner, Orissa Power General Corporation Limited (for short, "OPGC") is a Limited Company in which the State Government of Orissa holds ... Corporation, U. S. A. holds 49 per.cent of equity shares. OPGC carries on the business of generation of electricity from thermal energy
category' along with other PSUs like Odisha Power
Generation Corporation Ltd. (OPGC), Odisha Hydro Power
Corporation (OHPC) and Industrial Development Corporation
of Odisha (IDCO ... proposal for introduction of a pension
scheme.
(iii) Since OPGC and OHPC have also been categorized as
'gold category' PSUs and have introduced
Generation Corporation Limited- opposite
party no. 1 (hereinafter referred to as "OPGC") and the General Manager
(P & A), OPGC-opposite party ... though on the said date he had not joined in the Corporation (OPGC).
3. Pursuant to issuance of notice, opposite party
