that doctrine of unjust enrichment, would apply even to cases of captive Consumption. Placing reliance on the decision of the Hon'ble Supreme Court ... because of exemption and since it is essentially a case of captive consumption of duty paid goods.
6. Under normal circumstance, a manufacturer would have
steel products. The electricity generated by the windmill was used for captive consumption in manufacturing activity. Therefore, the question arises for consideration is when ... textile goods and electricity generated by the windmill was used for captive consumption in manufacturing of textile goods. In those circumstances, the Madras High Court
square metres were used for growing vegetables and fruits for captive consumption.
10....Both having regard to the two-judge Bench decision in Blue Coast
activities other than power generation and which generated power for captive consumption. The words used in the Notification No. 133/85 were - "Power Projects
adopted for the de-natured ethyl alcohol cleared for captive consumption. However, the Departments stand was that valuation was required to be done ... Excise duty payable on denatured ethyl alcohol cleared by them for captive consumption, being the value of comparable goods in terms of Rule
adopted for the de-natured ethyl alcohol cleared for captive consumption. However, the Departments stand was that valuation was required to be done ... Excise duty payable on denatured ethyl alcohol cleared by them for captive consumption, being the value of comparable goods in terms of Rule
that doctrine of unjust enrichment applies even in the case of captive consumption and held that the revenue failed to demonstrate how the duty liability ... that doctrine of unjust enrichment applies even in the case of captive consumption. But Revenue has failed to demonstrate how the duty liability
electricity is transferred to a common grid from where it is captively consumed as well as sold to TNEB.
4. Vide Show Cause Notice ... benefit under this notification is available only for captive consumption for production of final products which are dutiable. In the instant case, the electricity generated
annexure.........................................................................................................................................................................
Annexure
FORMAT
Name of the Plant
Total Electri-city produced unit
Captive Consum-ption if any
**
Tax Paid @ 10 paise per unit
Electri-city ... March 2011
Kwhr
Kwhr
Rs.
Kwhr
Kwhr
Rs.
Rs.
Note:-
1)** Captive consumption-within the factory or sent outside the factory and to whom
current consumption charges in the consumer meter card or assessment slip in the case of Low Tension consumers.
(7) The total of current consumption charges ... recorded. The meter readings and consumption will nevertheless be entered in the meter card.
(9) In respect of captive generation, including windmill, the Licensee shall
