existing DG sets for generation of electricity. The need for a captive power plant was felt by the Textile mills and hence, they applied ... power plant never generated electricity exceeding 65 MW and that the sale of power arose due to unforeseen contingencies after import of the captive power
Power Projects (including gas turbine power projects)" shall mean such projects whose output or end-product is power, but shall not include captive power ... Power Projects (including gas turbine power project" shall mean such projects whose output or end-product is power, but shall not include captive power
which was earlier with the appellant can be treated as a captive power plant?
(2) Whether transfer of goods to the newly formed subsidiary company ... second issue are as follows:-
a) The applicant SAIL had a captive power plant, installed within the factory premises.
b) The applicant entered into
expression
power projects (including gas
turbine power projects) shall mean
such projects whose output or end
product is power, but shall not include
captive power ... such power plants which were set up by units engaged in activities other than power generation and which generated power for captive consumption. The words
power project shall mean such project whose output or end product is power but shall not include captive power plant set up by the units ... than power generation. Since the appellant proposed to set up a captive power plant, the notification benefit was denied. Pending the dispute, appellant paid
aware of the fact that the Appellants did not have a captive power plant. He also relied upon the decision in the case of Khabros ... manufacture of articles for export out of India. Fuel for captive power plant is one of the goods mentioned in the table below the notification
means value of
land and building and such plants including
captive power plant, machinery, equipment,
apparatus and components, moulds, dyes, jigs,
and fixtures as have ... obligation.
(b) for the purposes of
determining value of plant including
captive power plant, machinery,
equipment, apparatus and
components only the following shall
be taken
supplied to M/s. Gujarat Heavy Chemicals Ltd. for erecting a captive power generation plant for them, was eligible to the lower rate of Customs ... Custom House views and practice with regard to the assessment of captive power plants and the issue of Custom House Public Notice No. 164 dated
Captive
Power Generating Plant and a 2400 MW Thermal Power Plant within
the said premises to supply continuous and uninterrupted power to its
aluminium smelter ... MTPA green field alumina refinery and an
associated 75 MW captive power plant at Lanjigarh, Odisha.
3. It is submitted that the opposite party-NALCO
project they needed an extra item of capital goods, namely, 6MW Captive Power Plant. In their application, the assessee had made it clear that ... continuous flow of electricity, which could be provided by such Captive Power Plant. Therefore, it was not open to the Revenue to reject the assessee
