RELIANCE INDUSTRIES LTD Vs. DESIGNATED AUTHORITY
LAWS(SC)-2006-9-122
SUPREME COURT OF INDIA
Decided on September 11,2006

RELIANCE INDUSTRIES LTD. Appellant
VERSUS
DESIGNATED AUTHORITY Respondents





Cited Judgements :-

ARUN TYAGI VS. ELECTION COMMISSION OF INDIA [LAWS(DLH)-2011-4-48] [REFERRED TO]
STATE OF GUJARAT FERTILIZERS VS. ADDITIONAL SECRETARY [LAWS(CAL)-2012-8-98] [REFERRED TO]
NIRMA LIMITED VS. UNION OF INDIA [LAWS(GJH)-2017-2-255] [REFERRED TO]
DCW LIMITED VS. UNION OF INDIA [LAWS(GJH)-2018-6-1] [REFERRED TO]
JASPAL SINGH BISHT VS. STATE OF TRIPURA [LAWS(GAU)-2008-9-28] [REFERRED TO]
DESIGNATED AUTHORITY MINISTRY OF COMMERCE AND INDUSTRY VS. INDIAN METALS AND FERRO ALLOYS LTD [LAWS(SC)-2009-1-74] [REFERRED TO]
FLEXTRONICS TECHNOLOGIES (INDIA) PRIVATE LIMITED VS. STATE OF TAMIL NADU [LAWS(MAD)-2016-4-298] [REFERRED TO]
PINAKI SAMANTA VS. STATE OF TRIPURA [LAWS(GAU)-2011-7-71] [REFERRED TO]
FARMSON PHARMACEUTICALS GUJARAT PVT LTD VS. UNION OF INDIA [LAWS(GJH)-2019-7-32] [REFERRED TO]
UNION OF INDIA AND ANOTHER VS. M/S. KUMHO PETROCHEMICALS COMPANY LIMITED AND ANOTHER [LAWS(SC)-2017-6-9] [REFERRED TO]
MERISOL RSA (PTY) LIMITED VS. UNION OF INDIA [LAWS(GJH)-2015-3-345] [REFERRED TO]
ISMT LIMITED VS. UNION OF INDIA [LAWS(BOM)-2011-6-174] [REFERRED TO]
COMMISSIONER OF CUSTOMS, BANGALORE VS. M/S. G.M. EXPORTS & OTHERS [LAWS(SC)-2015-9-64] [REFERRED TO]
ALKALI MANUFACTURERS ASSN. OF INDIA AND ORS. VS. DESIGNATED AUTHORITY, D.A.D.A.S. AND ORS. [LAWS(SC)-2016-1-99] [REFERRED TO]
REALSTRIPS LIMITED VS. UNION OF INDIA [LAWS(GJH)-2022-9-1767] [REFERRED TO]
ALEMBIC LTD. VS. UNION OF INDIA [LAWS(GJH)-2011-12-303] [REFERRED TO]
JINDAL SAW LIMITED VS. MINISTRY OF FINANCE [LAWS(GJH)-2019-6-90] [REFERRED TO]
VYNOVA WILHELMSHAVEN GMBH VS. GENERAL OF ANTI-DUMPING AND ALLIED DUTIES, DEPARTMENT OF COMMERCE & ANR [LAWS(DLH)-2018-12-113] [REFERRED TO]
T O ALEYAS S/O LATE KURUVILLA UNITTAN VS. INSTITUTE OF CHARTERED ACCOUNTS OF INDIA [LAWS(KER)-2012-5-173] [REFERRED TO]
UNION OF INDIA & ANR. VS. M/S MEGHMANI ORGANICS LTD. & ORS. [LAWS(SC)-2016-10-15] [REFERRED TO]
AUTOMOTIVE TYRE MANUFACTURERS ASSOCIATION VS. DESIGNATED AUTHORITY [LAWS(SC)-2011-1-42] [REFERRED TO]
NIRMA LIMITED VS. SAINT GOBAIN GLASS INDIA LIMITED [LAWS(MAD)-2012-4-75] [REFERRED TO]
V D S R RE ROLLING MILL VS. SPECIAL COMMISSIONER [LAWS(MAD)-2012-7-354] [REFERRED]
SAINT GOBAIN INDIA PRIVATE LTD VS. UNION OF INDIA MINISTRY OF FINANCE [LAWS(MAD)-2018-11-33] [REFERRED TO]
DESIGNATED AUTHORITY VS. M/S. THE ANDHRA PETROCHEMICALS LIMITED [LAWS(SC)-2020-9-6] [REFERRED TO]
MEGHANI ORGANICS LIMITED VS. UNION OF INDIA [LAWS(GJH)-2009-10-49] [REFERRED TO]
SUNCITY SHEETS PVT. LTD. VS. UNION OF INDIA [LAWS(DLH)-2017-3-151] [REFERRED TO]
BIDHANNAGAR SALT LAKE WELFARE ASSON VS. CENTRAL VALUATION BOARD [LAWS(SC)-2007-5-191] [REFERRED TO]
VUPPALAMRITHA MAGNETIC COMPONENTS LIMITED VS. UNION OF INDIA [LAWS(APH)-2010-1-40] [REFERRED TO]
MAHINDRA & MAHINDRA LTD VS. UNION OF INDIA [LAWS(DLH)-2015-3-259] [REFERRED TO]
NISSAN MOTORS INDIA PRIVATE LIMITED (NMIPL) THROUGH ITS MANAGER (LEGAL), T. NAGAR, CHENNAI 600017. VS. COMPETITION COMMISSION OF INDIA (CCI) NEW DELHI 110001 AND ORS. [LAWS(MAD)-2014-6-438] [REFERRED]
RAJESH KUMAR VS. DY C I T [LAWS(SC)-2006-11-187] [REFERRED TO]
BHUMIKA CHOUDHARY VS. ALL INDIA INSTITIUTE OF MEDICAL SCIENCES [LAWS(DLH)-2019-10-28] [REFERRED TO]


JUDGEMENT

Markandey Katju, J. - (1.)This Appeal has been filed against the impugned final order dated 29.11.2000 passed by the (CEGAT) Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi.
(2.)We have heard learned counsel for the parties.
(3.)The appellant is a multi-product company and has various business activities including manufacture of Pure Terephatalic Acid (for short PTA, which is used for the manufacture of polyester yarn (which in turn is used for manufacture of textiles). Apart from the manufacture of PTA, the appellant, inter alia, has a captive power plant from which it draws electricity. The appellant also draws electricity from the Grid for the manufacture of PTA. The cost of electricity forms a significant part of the cost of production. For the electricity drawn from the Grid, the appellant has to pay a tariff rate at the market price of the electricity, while regarding electricity drawn from the captive power plant the appellant transfers electricity at the market rate to its PTA unit.


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