State of
Odisha and Raigarh, in the State of Chhattisgarh, for
captive consumption. The appellant also sells iron ore
pellets to independent third-party buyers ... clearances made by the
appellant to its own units for captive consumption,
during the period in dispute, the excise duty was paid
on the value
company which is a captive user, shall be admissible as captive
consumption by the captive user."
50. The newly substituted second proviso, thus, provided ... subsidiary company of a company
which is captive user, shall be admissible as captive consumption by the
captive user to arrive at the figure
even
discharging CED on captive power plants under assumption that it is meant
for captive consumption.
12. The core issue to be decided is whether ... decided is whether the
coal consumed in captive power plant can be considered as captive
consumption within the mine and hence exempted from
even
discharging CED on captive power plants under assumption that it is meant
for captive consumption.
12. The core issue to be decided is whether ... decided is whether the
coal consumed in captive power plant can be considered as captive
consumption within the mine and hence exempted from
even
discharging CED on captive power plants under assumption that it is meant
for captive consumption.
12. The core issue to be decided is whether ... decided is whether the
coal consumed in captive power plant can be considered as captive
consumption within the mine and hence exempted from
even
discharging CED on captive power plants under assumption that it is meant
for captive consumption.
12. The core issue to be decided is whether ... decided is whether the
coal consumed in captive power plant can be considered as captive
consumption within the mine and hence exempted from
even
discharging CED on captive power plants under assumption that it is meant
for captive consumption.
12. The core issue to be decided is whether ... decided is whether the
coal consumed in captive power plant can be considered as captive
consumption within the mine and hence exempted from
even
discharging CED on captive power plants under assumption that it is meant
for captive consumption.
12. The core issue to be decided is whether ... decided is whether the
coal consumed in captive power plant can be considered as captive
consumption within the mine and hence exempted from
even
discharging CED on captive power plants under assumption that it is meant
for captive consumption.
12. The core issue to be decided is whether ... decided is whether the
coal consumed in captive power plant can be considered as captive
consumption within the mine and hence exempted from
that arises for consideration is whether excise
duty is leviable on captive consumption of coal.
1. the appellant
2. the Finance Act
3. the Central ... March, 2011 &
Mar 2012
(2) Includes Duty
Demand on Captive
Consumption
3. Johilla 56550/2013 Mar 2011 02.05.2012 14.12.2012 (1) Time barred
