captive structure is fluid and
dynamic. That, existing captive users within the said
captive structure can choose to give-up its ownership
along with consumption ... such captive users stops sourcing captive power after
six months, and instead three new captive users are
introduced within the captive structure by subscribing
equity
same ratio would apply in the case of duty demand on captive
consumption also.
(i) Circular No. 641/32/2002 CX. Dt. 26.06.2002.
(ii) Section ... emerges as the final product; as there is no manufacture and captive
consumption of Dumpers; no NCCD can be levied / demanded on such
non-existent
same ratio would apply in the case of duty demand on captive
consumption also.
(i) Circular No. 641/32/2002 CX. Dt. 26.06.2002.
(ii) Section ... emerges as the final product; as there is no manufacture and captive
consumption of Dumpers; no NCCD can be levied / demanded on such
non-existent
same ratio would apply in the case of duty demand on captive
consumption also.
(i) Circular No. 641/32/2002 CX. Dt. 26.06.2002.
(ii) Section ... emerges as the final product; as there is no manufacture and captive
consumption of Dumpers; no NCCD can be levied / demanded on such
non-existent
electricity generated from windmills to the textile division for captive consumption at
the rate of Rs.6.35 per unit by substituting such rate ... produced and transferred to the other
division which was reckoned as captive consumption were completely wrong and erroneous
on various facets and ought to have
Tirunelveli
district and uses the electricity generated from such windmill
for captive consumption in its plants in Sankarnagar, Sankari
and Dalavoi through Tamil Nadu Electricity ... 80IA of the Act, is allowable to
power generating companies for captive consumption and such
deduction should be allowed rate at which the electricity board
could not produce any evidence before the
AO to prove the captive consumption as directed by the Hon'ble ITAT?"
3.1 "Whether ... could not produce any evidence before the AO to prove the
captive consumption as directed by the Hon'ble ITAT
17. The brief facts
unit for
power supply to the assessees own industrial units for captive
consumption as opposed to the rate per unit at which power was
supplied ... assessee had supplied power (electricity) to its industrial units for
captive consumption at the rate of Rs.3.72 per unit. Assessing officer
took
business of mining i.e. extraction of coal primarily
for captive consumption in its Industrial Unit situated at Jamshedpur.
6. For the period in dispute ... instant case, goods were not transferred for sale but for
captive consumption, therefore, there is no requirement of Form IX-D.
The case
execute the energy wheeling agreement for captive consumption, based on
the representation/application for migration to captive consumption vide
application/representation dated 24.05.2023, followed ... execute the energy wheeling
agreement for captive consumption, based on the representation/application
for migration to Third party sale vide application/representation dated
24.05.2023, followed
