Appellant
amounts to captive consumption;
(b) The consumption by the four companies can be treated as captive
consumption only in those years in which ... total consumption of JSW Steel includes consumption
inclusive of auxiliary consumption was 714.68 MUs out of total
generation of 787 MU. The total consumption
short 'the Act') in respect of captive consumption of
power. As per Revenue, one of the concerns to which power was sold ... claiming deduction under Section 80-IA(10) of the Act for captive
consumption of power. In any case, whether an assessee was entitled
to deduction
alone applicable to the cement cleared by the appellant for captive consumption. It is his submission that the rate of duty stipulated in respect ... value of the goods cleared to their own factory for captive consumption as per the provisions of Section 4 of Central Excise
acres (3566.54 hectares) in Mauza Ghatkuri for iron
ore for captive consumption of its proposed integrated steel plant at
Kandra, Jharkhand.
6.1. On September ... Central Government for grant of mining lease for iron ore for
captive consumption over an area of 426.875 hectares. In its letter dated
August
levying and/or collecting electricity tax from the petitioner for its
captive consumption of electricity on the basis that such captive
consumption of electricity ... basis that such captive consumption
should not be less than 51% of the aggregate electricity generated as
per Rule 3 of the Electricity Rules
levying and/or collecting electricity tax from the petitioner for its
captive consumption of electricity on the basis that such captive
consumption of electricity ... basis that such captive consumption
should not be less than 51% of the aggregate electricity generated as
per Rule 3 of the Electricity Rules
1848/11
alleged replacement of machinery; and second relating to captive
consumption of electricity.
4. The facts apropos the first issue are that the assessee ... determining the profit of the Wind Mills in the case
of captive consumption, the rate adopted is the rate at which
Electricity Board (EB) charges
sought to be plugged by the concept that goods removed for captive consumption is also to be treated as removed from factory as canvassed ... effect that excise duty need not be paid for captive consumption from 25-02-2003. It can also be a source of worry to them
allowable to
the assessee for generating power for captive consumption.
Relief claimed in appeal
The order of the CIT(A) to the above extent ... market rate" of electricity generated by the assessee for its captive
consumption. As per the agreement, the assessee is bound not to self
Mills Ltd., the
High Court of Madras has unambiguously held that
captive consumption of power generated "would enable
the respondent/assessee to derive profit ... under:-
"9. Therefore, there is no difficulty in holding
that captive consumption of the power
generated by the assessee from its own
power plant
