wheeling for captive use are eligible inputs. There is no definition for capitive use in the Rules. However, Captive generating plant is defined in Electricity ... captive use. No doubt, there is no definition of captive use in CCR. In such a situation, the meaning of the phrase captive
such as Low Sulphur Heavy Stock (LSHS) and furnace oil for captive generation of electricity which in turn is used for manufacture of final products ... there is no dispute that fuel oils have been used for captive generation of electricity which in turn is used for manufacture of the final
notification at the relevant time read as follows:
-
“11. Captive power plants including captive generating sets and their
spares for such plants and sets ... ANNEXURE I
3. Captive power plants including captive generating sets and
transformers as recommended by the Development
Commissioner/Designated Officer.
3B. Spares, fuel, lubricants, consumables
they imported two DG sets of 6.5.MW each, for captive generation of electricity, for the purpose of manufacture of various types of yarns ... Supreme Court Court's Order dtd 5.6.1985. Import of Captive Power Generation Plant was approved by Government of India, Department of Industrial Development
respect of the
machineries that they had used in the co-generation/captive power
plant is held to be in order ... stating that the electricity that had
been generated from the co-generation plant had not been utilized
captively but that a portion of the power
means power generation plant supply only to the parent
company. "Captive generating plaint is defined under Section
2(8) of Electricity Act, 2003 which ... reads:
"Captive generating plaint" means a power plant set up by any
person to generate electricity primarily for its own use and
includes
Sulphur Heavy Stock (LSHS) and furnace oil used for
generating electricity captively consumed for the manufacture of the final
products such as caustic soda, cement ... correct to state
that inputs used as fuel for generation of electricity captively consumed will
not be covered as inputs under Rule 57A.
9. Before
Sulphur Heavy Stock (LSHS) and furnace oil used for
generating electricity captively consumed for the manufacture of the final
products such as caustic soda, cement ... correct to state
that inputs used as fuel for generation of electricity captively consumed will
not be covered as inputs under Rule 57A.
9. Before
M/S Ranbaxy Laboratories Limited vs Cce, Chandigarh on 2 February, 2010
CUSTOMS EXCISE &
electricity generated was being sold to the State Electricity Board as during the period of dispute, the power generated by the captive power plant ... their power generation electricity had been enhanced. Therefore, just because during the intervening period between installation of power generation machinery for generating additional power
