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
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
been demanded on the jute yarn and twine used as captive consumption in the manufacture of twine, hessian or sacking fabrics/bags. They have further ... duty. The valuation of goods captively consumed may also be raised while determining the questions of captive consumption in the manufacture of finished goods. There
consumed by the captive users.
(2) It shall be the obligation of the captive users to
ensure that the consumption by the captive users ... part of the power produced by the
captive power plant is to be used for captive consumption.
23. Similarly, the Sub Rule 2 of rule
components removed by the appellants to their other units for captive consumption as original equipments in the chassis manufactured by them. The brief facts ... same had to be adopted for the goods cleared for captive consumption and for the clearances effected to their other units for the purpose
qualify as
captive consumers.
4.4. From 22.06.2016, M/s Prism commenced its captive consumption from
the Unit ... relied upon to contend that the Captive User is required to identify the
unit/units intended for captive consumption at the time of induction
