TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

MODVAT on Capital Goods for Captive Power Generation. ... It is ... regretted that MODVAT is not allowed when the same generating set is used for generating captive power but in a separate factory belonging to the same unit. The separate location is for valid operational reasons. For example, a large aluminum company with its smelting operations has located its captive power plant some distance away from the aluminum factory but at a place where it has access to coal and water and other infrastructure. The captive power unit is a big unit and cannot be within the aluminum factory. This unit generates electricity, which is transmitted to its aluminum factory for its exclusive use in the production of aluminum. ... the captive power plant should be treated as an extension of the factory as it is used to produce the finished product....  1, record 1, English, - captive%20power%20generation

Record number: 1, Textual support number: 1 OBS

captive (adj.): owned or controlled by another concern and operated according to its needs or demands rather than for an open market (a captive coal mine).  2, record 1, English, - captive%20power%20generation

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

Voir fiches «production captive», «houillère intégrée» et «mine captive».  1, record 1, French, - production%20int%C3%A9gr%C3%A9e%20d%27%C3%A9nergie

Record 1,  Textual support,  Spanish