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
minimum
consumption of the consumer was first to be adjusted
against the actual consumption and the balance
consumption was to be taken against captive
Page ... free to use the energy of its captive wind energy plant for
its captive consumption and the Respondent distribution
licensee would allow banking of energy
factories of the sister companies at Kosamba and Alibagh are for captive consumption. According to Department, M/s Grasim Industries (Fibre Division) Nagda ... were using the Caustic Soda lye received from the Appellant for captive consumption for use in the manufacture of other excisable goods, the assessable value
point is to be remembered at this juncture.
As far as captive consumption of power is concerned, the
assessee has to pay nothing ... payment.
That is, the assessee has nothing to pay for captive
consumption. If the Tamil Nadu Electricity Board is paying
`. 2.70 per unit, the assessee
have installed a diesel generating set for generation
of electricity for captive consumption in their factory
premises. It is the case of the appellants that ... installed a diesel generating set for generation of
electricity for captive consumption in their factory
premises. It is the case of the appellants that they
parts which they cleared to their own factory at Gurgaon for captive consumption during the period October 1993 to March, 1994. For determination of assessable ... while arriving at the assessable value of the goods used for captive consumption. Therefore, show-cause notice was issued for undervaluation of their clearances, demanding
chooses.
ii) The JVC shall be utilized for their captive consumption by their end
use plant.
iii) The JVC shall hand over 9% (nine ... produced to JSL
which shall be utilized for JSL's captive consumption by their end use
plant.
6
iv) The JVC shall hand over
Government desires to
release the said areas to Industrial Units for captive consumption.
The State Government, therefore, sought permission for "introducing
conditions for industries ... ground of non-adherence of the condition of
captive consumption as per the "policy"
of the State Government.
It
is expedient to note
that consumption of electricity as captive user of a captive
generating plant cannot be combined or clubbed with self
consumption of electricity by that captive ... impermissible mechanism of combining self - consumption
from their own generating plants with the consumption as captive
user of another generating plant, generating plants would attain
assessable value for clearance made to sister unit for captive consumption. As per that circular, the goods cleared to sister unit for captive consumption ... value in case the goods are cleared to sister unit for captive consumption in a case where the goods are also sold to independent buyers
