Court : Orissa
Reported in : 98(2004)CLT363; [2004]268ITR130(Orissa)
..... controlled extraction, extraction-cum-condensing turbines for co-generation along with pressure boilers100 (b)vapour absorption refrigeration systems (c)organic renkine cycle power systems (d)low inlet pressure small steam turbines e.electrical equipments : (a)shunt capacitors and synchronous condenser systems (b)automatic power cut off devices (relays) mounted on individual motors (c)automatic voltage controlle (d)power factor controller for ac motors100 (e)solid state devices for controlling motor speeds (f) ..... . sir, with reference to your above letter, it is to intimate you that underannexure b only the items at 4(a) (15)-63 mvar capacitor bank at differ-ent grid sub-stations and 4(a) (16)-100 mvar capacitor bank at differentgrid sub-stations comes under the 'energy saving device' and can becategorised as energy saving device like other items in annexure-a(e) (a) ..... therein that only the following plant and machinery were energy saving devices :__________________________________________________________________________________ written down value of name of the plant and machinery the plant and machin- ery as shown_________________________________________________________________________________63 mvar capacitor bank at different grid, sub-station as 146.69 lakhs; appearing at page 4(a) 15 of page 10 of the valuation report of k.b. swayin100 mvar capacitor bank at different grid, sub-station 193.20 lakhs; as appearing at page 4(a) 15 of page 10 of the valu- ation report of k. b .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1998AP48
..... the learned standing counsel, after enquiring from an assistant divisional engineer of the board present in court, states that the installation of a capacitor is beneficial both to the consumer as well as to the board inasmuch as it protects the equipments of both, and also safeguards the transformer and consequently the supply of energy ..... the petitioner questions the demand of the impugned surcharge -- firstly, on the ground that in fact the petitioner had installed the capacitor at the time the energy was released to its unit on 9-1-1989; secondly, on the ground that at any rate the demand could not have been made from august, 1988 when ..... that petitioner did not instal the capacitorat the time when the energy was released to its unit, it can only be that at the time when the inspection was made the capacitor, which was originally installed, became defective and was therefore removed -- at any rate there was no capacitor on the date of the inspection: we do not see why the said condition is not attracted to such a situation also. ..... notice that it was not asserted on behalf of the petitioner in the affidavit filed in support of the writ petition that the capacitor in fact was present in the installed position at the time when the inspection was made on 28-9-1989. ..... he also asserts that no record was placed before the respondents by the petitioner showing that the capacitor was erected at the time of release of the supply on 9-1-1989 and that, therefore, the petitioner is liable to .....
Tag this Judgment!Court : Delhi
Reported in : 137(2007)DLT91
..... of electricity as is evident from the inspection report dated 9 7 1992 this report was prepared in the presence of the petitioner there were two electricity connections on the premises in question and it was found that the shunt capacitor installed was not appropriate for the connected load of the premises the petitioner has not been able to show that the inspection report is either erroneous or perverse or activated by ulterior motives so as to enable the court ..... right to take further action for disconnection of the supply under clause 7(2)/7(4) and/or 7(6) of the order ibid ' the said letter further required the petitioner to remove the excess load and/or misuse, provide/maintain shunt capacitor of adequate capacity so as to keep the power factor not below 85 lagging and bring down your load within the sanctioned limited ' the petitioner replied to this letter dated 10 9 1992 denying both the misuse as well ..... industrial power (lip), since the connected load was found to be 169 08 kw as against the sanctioned load of 110 kw (b) low power factor (lpf), the installed shunt capacitors of 3 x 8 kvar + 15 kvar were of inadequate capacity vis-a-vis the connected load of 169 08 kw the required capacity of the shunt capacitor has to be 1/3rd of the connected load (c) there was subletting on account of the connection being used by m/s bhai sunderdas and sons company (p) ltd , also in addition to the .....
Tag this Judgment!Court : Orissa
Reported in : [2004]137TAXMAN556(Orissa)
..... controlled extraction, extraction-cum-condensing turbines forco-generation along with pressure boilers (b)vapour absorption refrigeration systems100(c)organic rankine cycle power systems(d)low inlet pressure small steam turbinese.electrical equipment :(a)shunt capacitors and synchronous condenser systems(b)automatic power cut off devices (relays) mounted on individual motors(c)automatic voltage controller(d)power factor controller for ac motors(e)solid state devices for controlling motor speeds(f) ..... dated 6-11-2003.sir,with reference to your above letter, it is to intimate you that under annexure-b only the items at 4(a) (15)-63 mvar capacitor bank at different grid sub-stations and 4(a) (16)-100 mvar capacitor bank at different grids sub-station comes under the energy saving device and can be categorized as energy saving device like other items in annexure ..... electrical inspector (t & d)'it will be clear from the aforesaid communication that as per the said expert opinion of the chief electrical inspector (t&d;), at least two of the items, namely, 63 mvar capacitor bank and 100 mvar capacitor bank at different sub-stations come under energy saving devices. ..... us at the time of hearing and it was stated therein that only the following plant and machinery were energy saving devices :name of the plant & machinerywritten down value of the plant & machinery as shown63 mvar capacitor bank at different grid sub-station (as appearing at page 4(a) 15 of page 10 of the valuation report of kb. .....
Tag this Judgment!Court : Jharkhand
Reported in : [2003(3)JCR809(Jhr)]
..... but his contention is that a locus penetentiae for six months is given to an existing consumer to install a capacitor of an adequate capacity in good and healthy condition, so as to enable him to rectify the fall in average power factor and, therefore, 1% surcharge referred to in clause 16.6 (a) could not be imposed for the period of six months from the date ..... if during this six months, the existing consumer does not install a new capacitor of an adequate capacity, he was liable for yet another surcharge of 1% on the billed ..... existing consumer has been given a period of six months to install that capacitor of an adequlate capacity when he fails to install a capacitor of adequate capacity, he becomes liable to 1% surcharge on the billed amount ..... had nothing to do with the obligation of an existing consumer to install an adequate capacitor so as to enable him to take the proper load and for installing the capacitor he has been given a locus penetentiae of six months. ..... also held that the contention that the shortfall in power factor can be charged only after the installation of the shunt capacitor was not acceptable, since it was not so provided by the tariff. ..... upon clause 16.6 (f) which provided for a surcharge at 1% of the billed amount on the existing consumer not changing his capacitor to one of an adequate capacity within a period of six months. ..... mo new connection above 3 hp shall be given unless shunt capacitors of appropriate rating are installed to the entire satisfaction of the .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2007KAR4675; (2008)13VST177(Karn)
..... it is an undisputed fact that the respondent is a registered dealer who has entered into contract with the kptcl for supply of the capacitor banks to be erected at various locations in the state of karnataka by entering into, civil contract and erection contract by it with the kptcl. ..... contended that the kat has completely ignored the contract executed by the respondent in favour of the kptcl for supply of capacitor banks at various site locations in the karnataka state designated by the kptcl namely supply contract, civil contract and erection contract. ..... this factual aspect is considered by the assessing authority with reference to undisputed fact of delivery of goods of capacitor banks to the kptcl in the state of karnataka on the basis of the terms and conditions of the contract entered into with the respondent, a registered dealer, by the above corporation and delivered goods to the corporation, which ..... therefore the inter-state sale of goods of capacitor banks fall under clause 3(a) of the cst act is the finding recorded by the assessing authority in its order, which finding of fact was concurred by the first appellate authority by giving valid reasons on appreciation of undisputed facts .....
Tag this Judgment!Court : Kerala
Reported in : AIR2003Ker349
..... the petitioner, on the other hand, maintains that it was never noticed by the petitioner that the capacitor was not functioning and that since the motor was working normally, the petitioner was under the impression that everything was all right and that the bill for rs. ..... the apts found in the ice plant of the petitioner that in one of the two motors installed in the plaint, the capacitor was not working. ..... p2 bill by adding 20% more to make good for the alleged loss of electricity inconsequence of the non-functioning of the capacitor and ext. ..... the learned standing counsel for the kseb submitted on instructions, that there is violation of the terms of contract in the matter of non-functioning of the capacitor. .....
Tag this Judgment!Court : Delhi
Reported in : 2002VAD(Delhi)134; AIR2002Delhi371; 97(2002)DLT144; 2002(62)DRJ375
..... the suit is accordingly decreed and the defendants are restrained from raising bills against the plaintiff claiming lip, subletting and shunt capacitor char es on the basis of their letter dated 25.2.92 basedon the inspection report dated 21.4.92 and the defendants are further restrained from disconnecting electricitysupply to the connection nos.1257865 (power), 125787 (light) and 129393 (power) ..... vide orders dated 12.10.92 the initial interim order dated 28.7.92 was modified clarifying that the plaintiff will be bound to pay/make payment of regular bills which may be issued by the respondent minus subletting and shunt capacitor charges and also payment on sip basis.4. ..... them from disconnecting electricity supply to their premises a-10, lawrence road, industrial area, delhi and to further restrain them from raising bills against the plaintiffs claiming lip (large industrial power), subletting and shunt capacitor charges, against connection nos. ..... the third charge was that the plaintiff's power factor was below 0.85 and the plaintiff was liable to pay lpf/shunt capacitor charges. .....
Tag this Judgment!Court : Delhi
Reported in : ILR1994Delhi495; (1994)108PLR56
..... it was also recommended that further action for levy of misuse charges for non-installation of shunt capacitor for auxiliary load and load violation charges, if any, be also taken. ..... (h) whether the load violation charges and/or the shunt capacitor charges can at all be levied without giving a show cause notice and an opportunity to the petitioner'. 2. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)(73)ELT219TriDel
..... in his affidavit shri vijaya, assistant manager also stated that the item is used for checking capacitance of capacitor bank and the test is detected periodically to check healthiness of capacitor bank to maintain uninterrupted power factor in the grid, and such checks are done when there is faulty ..... sdr drew strength on the following portion of the catalogue which is reproduced hereinbelow : with internally fused capacitor units the bank layout and assembly is much simplified since no consideration must be taken to the placement of a fuseholder when putting the units in the rack and making the ..... this fault detection alarm which has been imported by the importer for supply to the karnataka electricity board in terms of the agreement for setting up 110 kv capacitor banks for a 220 kv power station.therefore, the imported item is a testing equipment and it is not a part, which does into the manufacture of final product namely capacitor banks for which the deec licence has been granted. ..... on examination of the entire literature has held this product to be an independent product and that it is a testing instrument and that it does not become a part of the capacitor bank, in the sense that it is not utilised in the manufacture of the final product. ..... in its pioneering work more than 45 years ago, abb capacitors incorporated internal fuses in low voltage power capacitors and their continuous development work over the years has led to incorporating internal fuses in all types of high .....
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