question of unjust enrichment would not arise in the case of captive
consumption of the imported raw material. According to it, the question of
unjust ... principle of unjust enrichment could not apply in the
case of captive consumption of the imported raw material.
Before considering the rival contentions
holding that the yarn manufactured and cleared by the appellant for captive consumption during the period from May, 1981 to May, 1984 under the self ... dispute about the classification or valuation of the yarn cleared for captive consumption?
2. The appellants were engaged in the manufacture of cotton and manmade
make use of the power generated by it for its captive consumption at its industrial units or to sell to third parties after paying wheeling ... Units for captive use and/or sale to third party by RSMML in case the total generation is more than the captive consumption
According to the appellant, it is a collective captive power
generation company generating power for captive consumption of the
participating/shareholding industries.
The case ... appellant making a request for setting up a
generating plant for captive consumption. In this connection, however, it
may be indicated that grant
given for generation of steam power which is used for captive
consumption. Further, the Mumbai Bench of the ITAT in the case of
West Coast ... power, the ITAT has held that generation of power for captive
consumption makes the assessee entitled to claim a deduction under
Section
consider that the case of the Appellant was one of "captive
consumption", which is permissible, and recognized within Section 80IA
itself ... tune of Rs.71,69,109 on account of captive consumption of
plant at Ankeleshwar, Gujarat. The AO further observed that in the profit
price list indicated that the goods would be cleared for captive consumption for Pune factory at the same price as applicable to other buyers ... applicable to the superior quality grade PVC cleared for captive consumption. On 21.2.99 appellants filed their elaborate reply and made written submission. The Adjudicating Authority
respect of clearances to their unit at Raipur for captive consumption paid duty at the price at which the goods were sold to other independent ... entirely captively consumed. Rule 8 will not apply if in addition to the clearances for captive consumption, there are sales to independent buyers also
Laminated Web was also manufactured by them which was cleared for captive consumption on cost construction basis as per Rule ... issued seeking application of this price to the clearances made for captive consumption. Differential duty was demanded on all clearances made immediately after the sales
Adhiniyam, 1964:-
(i) A new clause (d) (i) "molasses for captive consumption" has been added in Section 2 of the U. P. Sheera ... captive consumption" means "self consumption". Significantly this was also the meaning of the captive consumption as per the provisions
