removal of coal fly ash from the captive power plant which is used for generation of power, which in turn, is captively consumed for manufacture ... that the service tax credit paid on insurance premium of the captive power generation plant was held to be an admissible cenvatable service
table to Notification 1/95.
"3. Captive power plants, including captive generating sets of a capacity exceeding 1000 KVA and the spares for such ... sets as recommended by the said board.
3A. Captive power plants, including captive generating sets, upto a capacity of KVA and the spares for such
present case, the LSHS is used to generate electricity which is captively consumed. Without continuous supply of such electricity generated in the plant ... correct to state that inputs used as fuel for generation of electricity captively consumed will not be covered as inputs under Rule 57A.
32. Thus
used in Diesel Generating Set for generation of electricity for captive consumption i.e. manufacture of final product of cement.
2. For the convenience ... selling Portland cement and has installed a Diesel Generating Set for generation of electricity for captive consumption in its factory premises. It is averred that
rates specified hereunder:
(a) In the case of licensees other than captive generating plants, the rate
shall not less than 5% and not more than ... service connections.
(b) In the case of licensees who are captive generating plants, the rate shall
be not less than 10 paise and not more
liable to duty that the duty on Carbon Dioxide so generated which was
used captively was proposed to be recovered from the appellants along
with ... company and the process
carried out on CO2 so generated before it was captively consumed and
then to arrive at the findings. Pursuant
mobile cranes, crawler cranes, hoists and stackers), office
equipments, captive power plants including captive generating sets, spares of captive
power plants and captive generating sets
mobile cranes, crawler cranes, hoists and stackers), office
equipments, captive power plants including captive generating sets, spares of captive
power plants and captive generating sets
include blended yarns. They were permitted to set up a captive power plant / captive generating sets on 01/11/1994. Accordingly, they
said product and had imported turbine generator sets and diesel generator sets for captive power generation. One generator is connected ... case of the appellant that such generator set was required by them for power generation meant for captive utilization. The appellants argument that the grant
