Sale of surplus power: authorised EOUs may sell to DTA on duty for consumables or transfer to EOUs duty free under conditions. Where an export oriented unit authorised by the State Electricity Board and permitted by the Development Commissioner sells surplus power into the Domestic Tariff Area the Assistant or Deputy Commissioner of Central Excise may allow the sale on payment equal to the duty leviable on consumables and raw materials used in generation of each unit of power calculated on norms approved by the Board of Approvals; alternatively the officer may permit transfer of surplus power to other export oriented units without payment of duty, subject to maintenance of accounts of consumables for Net Foreign Exchange calculation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Sale of surplus power: authorised EOUs may sell to DTA on duty for consumables or transfer to EOUs duty free under conditions.
Where an export oriented unit authorised by the State Electricity Board and permitted by the Development Commissioner sells surplus power into the Domestic Tariff Area the Assistant or Deputy Commissioner of Central Excise may allow the sale on payment equal to the duty leviable on consumables and raw materials used in generation of each unit of power calculated on norms approved by the Board of Approvals; alternatively the officer may permit transfer of surplus power to other export oriented units without payment of duty, subject to maintenance of accounts of consumables for Net Foreign Exchange calculation.
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