Whether "profit and gain" from captive
consumption of electricity supplied from the
generator set and which cannot be sold to any third
person ... unit at Porbandar,
Gujarat, though the power generated was supplied for captive
consumption and not sold to third parties. The secondary issue, which
arises
ancillaries were captively consumed by it for the manufacture of the motor cars. The contention was that since there was captive consumption of the articles ... materials which were so captively consumed.
24. According to learned counsel, these decisions clearly lay down that the captive consumption of an article or goods
Dcit, New Delhi vs M/S Dharampal Satyapal Ltd.,, Delhi on 18 April, 2019
Dharampal
consumed for captive use, such a plant has to be
construed as captive power plant. This minimum usage of
electricity for captive consumption is prescribed ... counsel, entire power generated by the
captive power plant of the assessee is intended for captive
consumption for the manufacturing unit and not intended
appellant has been held
as allowable on both the grounds (Re: Captive Consumption and Market
rate per unit). Your appellant therefore submits that directions ... assessee was utilizing
the power generated by it for its captive consumption with respect to its plants
located at Dahej and Vadodara. The assessee
correct law and also the intention of
legislature, in holding that captive consumption of the power
generated by the assessee from its own power plant ... generation of any form of power which
being used in captive consumption or sold outside is not intention of
the legislature. Ami there
sister concerns are captive users by virtue of ownership
of captive power plant being more than 26% and the total captive
consumption exceeding 51% under ... captive users. As we have already stated, by virtue of ownership of
captive power plant being more than 26% and the total captive
consumption exceeding
Unit-I, i.e., NH coke is mainly used for captive consumption at Unit-II. Further, as stipulated by the Government of India, a part ... under Section 80-IB , the transfer value of products used for captive consumption by other unit was valued at Rs. 357.32 per kg., being
some of jhem it had been held that use for captive consumption was not "removal" in other cases the contrary view had been ... these judgments supported the Department's view that even captive consumption amounted to "removal".
19. Referring to the judgment of the Patna
that removal of remnant material and processing thereof is not under captive consumption therefore removal of remnant material shall attract excise duty. The adjudicating authority ... home consumption and leviable to excise duty or it is captive consumption and exempted under Notification No. 67/95 CE dated 16/3/1995
