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TMI Blog2024 (10) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... t should be considered? - HELD THAT:- This issue is no longer resintegra as the same has been considered by this Tribunal in CROMPTON GREAVES LTD. [ 2015 (10) TMI 1916 - CESTAT NEW DELHI] where it was held that ' In the Office Memorandum dated 20-10-2011 emanating from the Under Secretary, Ministry of Power it is clarified that mega/ultra mega power projects wherein the capacities of a number of units totals up to at least 1000 MW are eligible to avail the requisite benefits under the mega status certificate, issued in terms of condition No. 86 of Notification No. 6/2006- C.E., dated 1-3-2006. Board proceeding dated 21-8-2012 also reiterates this position. Ld. AR for Revenue states that in the circumstances the issue is now settled in f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ultra Mega Power Project based on super critical coal thermal technology and the items are required for setting up the said power project and the supplies to, the said project are exempted from duties of excise leviable in accordance with Notification No. 46/2008 dated 14-08-2008 Project Authority Certificate dated 22-02-2010 signed by Chief Executive Officer Copy of undertaking dated 22-02-2010, in accordance with condition of Notification No. 46/2008 dated 14-08-2008, signed by Shri. Alok Kanagat, Chief Executive Officer of M/s. CGPL 1.1 During the period Feb-2011 to Mar-2011, the appellants cleared consignments of Transformer Oil to M/s. CGPL by claiming exemption from payment of duty under Notification No. 6/2006 CE dated 01-03-2006 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Shri Mehul Jivani, Learned Chartered Accountant appearing on behalf of the appellant submits that the exemption benefit has been denied by the Revenue for supply of transformer oil to mega power projects only on the ground that the individual installed capacity of 5 power plants ( Units ) each is 800MW in the projects which is less than the threshold installation capacity of 3960MW for eligibility under the said notification. It is his submission that as of now it is settled that capacity of individual plant is not to be seen for extending the benefit of exemption notification. The total capacity of the project has to be considered, in the present case each unit is 800 MW and total capacity of the project which consist of 5 power plants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I.-MUMBAI) UNIFLEX CABLES LTD. 2011 (271) E.L.T. 161 (S.C.) 3. Shri Anoop Kumar Mudvel, Learned Superintendent (AR) appearing on behalf of the Revenue, reiterates the findings of the impugned order. 4. We have carefully considered the submission made by both the sides and perused the records. The limited issue to be decided is that for the purpose of Notification No.46/2008 dated 14.08.2008 whether the capacity of each unit/plant to be taken for eligibility of the exemption Notification which prescribes the capacity of 3960 MW or above or total capacity of all the units in the project should be considered. This issue is no longer resintegra as the same has been considered by this Tribunal in the following judgments:- In the case of CROMPTON ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate. 4. The assessee cleared the goods meant for power plants whose combined production capacity was in excess of 1000 MW but comprised of units producing power of different capacities, of 250 to 500 MWs, as the case may be. The adjudication orders concluded that a single unit manufacturing 1000 MW would alone be entitled to the exemption benefits. 5. In the Office Memorandum dated 20-10-2011 emanating from the Under Secretary, Ministry of Power it is clarified that mega/ultra mega power projects wherein the capacities of a number of units totals up to at least 1000 MW are eligible to avail the requisite benefits under the mega status certificate, issued in terms of condition No. 86 of Notification No. 6/2006- C.E., dated 1-3-2006. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided by Notification No. 6/2006- C.E., dated 1-3- 2006 from duties of Customs and the additional duty leviable under the First Schedule of the Customs Tariff Act, 1975 and Section 3 of the Customs Act, 1962, respectively, in respect of goods imported into India which are required for setting up any Mega Power Project i.e. an interstate thermal power plant of a capacity of 1000 MW or more or an interstate hydel power plant of a capacity of 500 MW, subject inter alia to condition No. 86 of the Notification; namely if an officer not below the rank of Joint Secretary to the Govt. of India in the Ministry of Power issues the necessary certificate. 4. The assessee cleared the goods meant for power plants whose combined production capacity was in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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