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
under which the parties can claim only for captive consumption
and not for sale of power to any outside party. In the
Assessment Order ... that the Power Plants,
which were set up are only for Captive Consumption and that
the APSEB has granted sanction only for the purpose
that as per the Ispat Industries decision for the purpose of captive
consumption, the value of transaction made through the outside buyer should
be taken ... that as per the Ispat Industries Judgment for the purpose of captive
consumption, the value of transaction made through the outside
buyer should be taken
middling
generated from its Coal Washery for generation of
electricity for captive consumption‟.
4. Upon this application, an objection was raised by the
respondents-State ... mineral in
the plant of the consignee company qualifies for the
captive consumption keeping in the view the definition of
clause - use for the captive
middling
generated from its Coal Washery for generation of
electricity for captive consumption‟.
4. Upon this application, an objection was raised by the
respondents-State ... mineral in
the plant of the consignee company qualifies for the
captive consumption keeping in the view the definition of
clause - use for the captive
Base Rate (i.e. Rs. 5.665/ kWh), including for captive consumption
of solar power generated (to be measured on AC side of the
inverter), with ... Base Rate (i.e. Rs. 5.665/ kWh), including for
captive consumption of solar power generated (to be measured on
AC side of the inverter), with
along with utility change form sale
to board to own captive consumption in their industry bearing HTSC No.
https://www.mhc.tn.gov.in/judis ... along with utility
change form sale to board to own captive consumption in their industry bearing
HTSC No. 099094110417 and 099094110722 by executing a fresh
captive power plant generates and supplies
electricity only to the manufacturing unit known as Rayon Plant for captive consumption
and has not supplied electricity ... only to assessee‟s
manufacturing unit Rayon Plant (related party) for captive consumption. He submitted,
no sale of power has been made
sale of generated electricity from its Wind Mill Unit undertaking
for captive consumption, the assessee has considered the price at which
the Tamil Nadu Electricity ... nature of energy wheeling agreement permitting the power
generation for captive consumption of power generated by owned
windmills and that TANGEDCO purchases electricity
rightly accepted that the appellant is generating power
for captive consumption and is entitled to depreciation under section ... consumed captively. Thus, the
appellant, while not in business of generating and distributing power/electricity, the
appellant does produce electricity for captive consumption which
