valorem was paid.
(c) Production of BeCL and BeCN for captive consumption, which were
exempt from duty in terms of Notifications ... valorem was paid.
(c) Production of BeCL and BeCN for captive consumption, which were
exempt from duty in terms of Notifications
shall be
responsible for obtaining the details of generation, auxiliary
consumption and consumption by captive and non-captive users
from all Captive Power Plants (CPPs ... captive status and captive use.
h) The Appellant qualifies as a captive user with reference to TG-1
(15 MW) as the consumption from
determined on annual basis, must be consumed for captive use and
in the event such captive consumption is less than 51% of the
aggregate electricity ... since the Appellant did not qualify to attain captive status as the
captive consumption during this period was less than 51% of
the total generation
coke
where it is used for generation of electrical energy for captive
consumption?"
Learned counsel for the appellant submitted that the appellant ... coke is
purchased by the appellant for generation of power for captive consumption.
Value added tax is paid thereon @ 4.5% with surcharge @ 10% thereon
production of molasses was required by the company itself for its captive consumption but the said company was required to reserve 20% of its production ... entire production was required by the Company itself for its captive consumption which otherwise was also insufficient. The Company, in fact, had obtained permission from
dated 31.03.2003 and NCCD was applicable on the goods cleared for captive consumption. That issue was decided in this Tribunal in the case of Hero ... dispute that the demand of NCCD is on POY cleared to captive consumption for goods manufactured export in an 100% EOU.
7. We find that
energy consumption by captive users and actual
generation from the units identified for captive use shall be considered for
ascertaining captive status on an annual ... declaring as
non-captive for FY 2012-13) on account of not fulfilling the requirement of 51%
minimum captive consumption, due to delay on account
80IA(8), it was submitted, it provides for a situation of captive
consumption. The assessee also furnished charts, daily log sheets to
demonstrate the working ... captive consumption of power. It was also
submitted, electricity duty @ 40 paise per unit generated was taken as
cost while the average rate of electricity
assessee majorly used the electricity power generated by
its units for captive consumption in its plants manufacturing Electrodes. However, the
assessee sold the power generated ... power units generated by its power plants
which was utilized for captive consumption at a price at which the assessee had to buy
from
captive identifying both units as captive
generators. Suppose captive user could consume only 1100
MU, it would identify Unit B as captive and claim full ... year the
captive generator could consume only 900 MU. It would identify
Unit A as captive and claim 900 MU as captive consumption
which
