levy of additional surcharge from the
captive consumers/captive users, the respondents herein – captive
users/captive consumers approached the Appellate Tribunal. By
impugned order dated ... captive
consumers/captive users, they have also to incur the expenditure and/or
invest the money for constructing, maintaining or operating a captive
generating plant
Respondent Nos. 3 to 9 are individual captive
users, and associations representing captive users and captive
generating plants and were parties ... Rules").
ii The aforesaid Circulars were challenged by various captive users
and captive generators before the Hon'ble High Court (Madurai Bench
stresses on the captive generator and
equipments. The CPP can operate his generating units at
constant power generation mode irrespective of his load
cycle ... into the turbine generators for the
purpose of generation, the State Commission has correctly
decided the capacity of Captive Power Plant
allowed
Petitioner to draw upto 3636 kW of power. Installing such
captive generation capacity which is more than double the
contract demand is clearly ... follows:
17.8(a). Generating Stations having multiple
generating units wherein one or more
units are contracted under captive
route or third party route, such
Generating
appellants Association is that :-
(a) The appellants invested in Wind Energy Generators, captive
generating plants for their own captive use based on the facilities provided ... stated below:-
“(e) A person covered by a policy relating to captive
generation or generation through Non-Conventional energy
sources shall be eligible to avail
appellants Association is that :-
(a) The appellants invested in Wind Energy Generators, captive
generating plants for their own captive use based on the facilities provided ... stated below:-
“(e) A person covered by a policy relating to captive
generation or generation through Non-Conventional energy
sources shall be eligible to avail
manufacturing the goods
and it had to solely rely upon a captive generating plant for
its manufacture, could it be said that ... supply by the utilities which alone would
be absolutely essential. A captive generating plant installed in
the unit as a backup cannot be considered
cannot be fastened with RPO, as electricity generated from its
captive co-generation plant is more than RPO requirement. The Appellant
has further argued ... conclusions in this Appeal
will be equally applicable to all co-generation based captive
consumers who may be using any fuel. We order accordingly
special purpose vehicle for such generating station, a unit
or units of such generating station identified for captive use
and not the entire generating station ... captive
use by the captive user.
Upon fulfilment of the aforesaid conditions determined on
an annual basis, the power plant qualifies as a captive
generating
Further, as the power generated by the assessee was captively consumed by
the paper manufacturing unit, such transfer of power qualified as a reportable
specified ... background of the fact that the assessee had set
up a captive power generating unit and claimed deduction under Section 80IA
of the Income
