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TMI Blog2018 (6) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... . Hemavathy, Commissioner (AR)- For the Respondent ORDER Per V. Padmanabhan The present appeal is against the Order-in-Appeal No. 691/2010 dated 31.12.2010. The appellant registered a project contract under Project Import Regulation 1986 for the import of "Turbine" with its accessories for setting up of a Power Generation Project, as part of establishing a new sugar factory. The imported goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r: * ...... * ...... * ...... * Power generation projects including gas turbine power projects (excluding captive power plants set up by projects engaged in activities other than in power generation) 5% 16% As per the notification above, the benefit will be available in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n power generation plant which was set up in the appellant's factory as a captive power generation plant. The fact that a part of the power generated is exported to the Electricity Board Grid will not change the status oi the project. She further argued that the appellants have not produced any evidence to show that their power plant is not fot captive use. Accordingly, she vehemently argued t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us power to TNEB. From the record we also note that the power generated by the power plant has been partly consumed captively and the rest is supplied to the TNEB grid. 8. The relevant entry of the Notification specifically excludes from the benefit of notification, captive power plants set up by projects engaged in the activities other than in power generation. It is obvious that the power gener ..... X X X X Extracts X X X X X X X X Extracts X X X X
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