collected as electricity tax on captive
consumption and auxillary consumption of electricity
generated by the captive power generating plant/co-
generation plant is fixed ... sale
of electricity also in addition to consumption
[2] to classify the auxiliary
consumption, captive consumption and to levy
different rates of electricity by such
removed and consumed for the manufacture of end products or for captive consumption, they are removed from out of the factory for consumption or utilisation ... provide that the removal of the manufactured goods for captive consumption from the licensed place of the premises tantamount to removal from the factory
Mr B Rudragouda vs State Of Karnataka on 4 October, 2017
Equivalent citations: AIR 2018
Supreme Court held that Rule 9 clearly embraces within it, captive consumption of excisable goods, that is to say, when excisable goods manufactured ... Rule 9 on the petitioner's goods, was that the captive consumption of the yarn was also treated as removal for purposes of levy
that the entire castings manufactured by the Kempsons Foundry were for captive consumption by the NGEF and the only inference that could be drawn from ... entire quantity of castings manufactured by the Kempsons foundry was for captive consumption, that is, for the manufacture of electrical motors by the NGEF
unit on
captive consumption;
(b) electricity tax not
exceeding 25 paise per unit on
auxiliary consumption in a
generating station whether
Captive Generating Plant ... licensee at
a sum not exceeding 50 paise per unit on captive
consumption and at the rate of 25 paise per unit on
auxiliary consumption
leases. Since the request of
'suchmof the companies is for captive consumption and for value
L additi<3n,"'they. dese ... capti_ve vconsumption of iron ore for the existing
industrywrand captive consumption for the proposed
industry or mining as a stand--aione industry, this Court
Actual sale in the market is not necessary, user in the captive consumption is not determinative but the articles must be capable of being sold
them is a wrapper paper which is exclusively used for captive consumption. The wrapper paper falls within Tariff Item No. 17 of the First Schedule
LSPESV n1aniifa_c'i'ured in their refinery was captively consumed
Was fuel.'~in";the refinery operations and also used ... terme.ddiaf,e_jjroldu'ct"~
intended only for captive consumpt_i,.o.n._t"or use Vdas
