question of unjust enrichment would not arise in the case of captive
consumption of the imported raw material. According to it, the question of
unjust ... principle of unjust enrichment could not apply in the
case of captive consumption of the imported raw material.
Before considering the rival contentions
holding that the yarn manufactured and cleared by the appellant for captive consumption during the period from May, 1981 to May, 1984 under the self ... dispute about the classification or valuation of the yarn cleared for captive consumption?
2. The appellants were engaged in the manufacture of cotton and manmade
According to the appellant, it is a collective captive power
generation company generating power for captive consumption of the
participating/shareholding industries.
The case ... appellant making a request for setting up a
generating plant for captive consumption. In this connection, however, it
may be indicated that grant
Levy Special
procedure--Availability of--Yarn produced after 17.3.72
cleared for captive consumption before 24.7. 72 but lying in
various departments and not cleared ... attracted as soon as it is produced and cleared for
captive consumption.
The Customs, Excise & Gold Control Appellate Tribunal
(CEGAT) accepted the contention
Adhiniyam, 1964:-
(i) A new clause (d) (i) "molasses for captive consumption" has been added in Section 2 of the U. P. Sheera ... captive consumption" means "self consumption". Significantly this was also the meaning of the captive consumption as per the provisions
valorem was paid.
(c) Production of BeCL and BeCN for captive consumption, which were
exempt from duty in terms of Notifications ... valorem was paid.
(c) Production of BeCL and BeCN for captive consumption, which were
exempt from duty in terms of Notifications
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
express words
in the said Clause which bar the respondent from captive consumption of
Clinker and therefore it has to be presumed that the intent ... undisputed that the respondent was using Clinker for its own
captive consumption and that the appellant was procuring Clinker from its
own Clinker manufacturing plants
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
Commission for utilizing the power generated by the power plant for captive consumption. The same has been acceded to by the Commission by order dated ... petitioner was a co-generation plant with captive consumption for its processing plant and inasmuch as the sugar plant was yet to be commissioned
