instant case, the steam power and refrigeration power
were used for captive consumption. It is a settled principle that no one
make profit by trading ... with himself and hence captive consumption of
steam and refrigeration power do not earn profit to the assessee.
(e) Sub-section (8) of section 80IA
consumed for captive use, such a plant has to be
construed as captive power plant. This minimum usage of
electricity for captive consumption is prescribed ... counsel, entire power generated by the
captive power plant of the assessee is intended for captive
consumption for the manufacturing unit and not intended
correct law and also the intention of
legislature, in holding that captive consumption of the power
generated by the assessee from its own power plant ... generation of any form of power which
being used in captive consumption or sold outside is not intention of
the legislature. Ami there
facility in the
form of Jetty/port which is meant for captive consumption. Further,
Sec.80IA of the Act also contemplates situation where goods ... Undoubtedly, therefore, the section itself envisages and
contemplates a situation of captive consumption. In support of this
proposition, the ld. A.R relied
assessed them to excise duty on cost recovery basis for captive consumption and the plaintiff had also paid the duty so demanded on the mistaken ... counsel for the plaintiff contended that the question with regard to captive consumption was left open by the Apex Court in the decision reported
transferred to the sister units under CT 3 and invoices for
captive consumption, and its valuation is done under Rule 8 of the Central Excise ... that the principle of unjust enrichment
applies even in cases of captive consumption. Similarly, in Commissioner of
Central Excise v. Grasim Industries
contended that the company is owning a captive power plant
for generating electricity for captive consumption in other manufacturing units
and to sale the excess ... this case, the assessee has utilized the power
generated for its captive consumption by way of supplies to its other
manufacturing units and also
duty,
however, the appellants have also cleared fly ash bricks for captive
consumption and the same was used in the construction of building within ... outside the plant, but,
within the factory. The said clearances of captive consumption were made
2
Appeal No. E/1948-1949/2010, E/203/2011
being used by them
captively for further manufacture of their final product.
The appellant was availing the benefit of captive
consumption Notification ... exempted
from payment of duty, they are not entitled to the
captive consumption notification in respect of the
sulphuric acid so used by them
more
processes, such as sale, direct export and/or captive consumption.
In the present ... case, the entire coal produced from the captive
5
mines is being utilized for the captive consumption on Sasan
Ultra Mega Power Projects (in short
