allowable to the assessee for generation of
power for captive consumption?
[3.2] Without prejudice to the Revenue's
stand that allowance of deduction ... rate of such power of Rs.5.42 per
unit for captive consumption as against the
market rate of Rs.2.11 per unit being
cannot be read to mean that
production of that article for captive consumption is not
domestic production in India. The export sales of subject
goods ... Refined Naphthalene. The
respondent no.3 brought the issue of captive consumption for
the very first time only after the petitioners brought to the
notice
allowable to the assessee
for generation of power for captive
consumption?
[3.2] Without prejudice to the Revenue's
stand that allowance of deduction ... unit for power supplied to its own
units for captive consumption as against the
market rate of Rs.2.11 per unit at which power
petitioner is a proprietary
concern and uses Manganese Ore for its captive consumption also. In
Special Civil Application No.14135 of 2007, following prayers ... petitioner to approach
GMDC-respondent No.5 for necessary quota for captive consumption of
Manganese Ore is not just and proper since the petitioner will
petitioner is a proprietary
concern and uses Manganese Ore for its captive consumption also. In
Special Civil Application No.14135 of 2007, following prayers ... petitioner to approach
GMDC-respondent No.5 for necessary quota for captive consumption of
Manganese Ore is not just and proper since the petitioner will
production from the salt works will be utilised only for captive
consumption in their plants at Jagadhari, Ballarpur (Maharashtra) an
Binage (Karnataka) for the manufacture ... salt on the condition that same
will be utilised only for captive consumption in their plant and
will not be made available for sale
doubt Clarification
No.
How will valuation be done in For captive
cases of captive consumption consumption in
(i.e. consumed within the same ... 2013 ORDER
circular addressed the issue as to how the captive
consumption of manufacture of goods is required to be
evaluated which also includes transfer
duty retrospectively on the goods, already cleared even if for captive consumption. It further held that where the concessional rate of duty is withdrawn, normal ... retrospectively apply to the goods which have been authorisedly removed for captive consumption prior to the withdrawal of concessional rate, because there is no principle
Further more, consumption of electricity by
a captive consumer from its captive power plant is not
'consumption of electricity in the area of
distribution ... provision.
Furthermore, consumption of electricity by a captive
consumer from its captive power plant is not
'consumption of electricity in the area of
distribution
allowable to the assessee for generation of power for captive
consumption?
Or alternatively
(iii) Whether on the facts and circumstances of case, the
Tribunal ... regarding valuation of the electricity
generated by the assessee for the captive consumption in
relation to the assessee's claim for reduction under Section
