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TMI Blog2005 (2) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... es and spares for initial setting up of a IMW Power Generation Plant using natural gas. The adjudicating authority denied the request for registration of the contract. The Commissioner (Appeals) also held that the appellants are not entitled for the project import benefit. He also held that they are not entitled for the benefit of Exemption Notification 21/2002-Cus., dated 1-3-2002 as against Serial No. 399 sub-clause (iv) in view of the fact that as per the Certificate issued by the sponsoring authority, the power plant established by the appellant is meant for captive consumption. The relevant portion of the Notification reads as under. "Power generation projects including gas turbine power projects (excluding captive power plants set u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a single composite machine and as per Project Import Regulation under 3(a)(ii), a single composite machine is not covered under the Project Import benefits. He submitted that the plant imported actually involves various equipments and machineries. He pleaded that the appellants are rightly eligible for the benefit of the Notification under Serial No. 399(iv). 5. Smt. Shobha L. Chary, the learned JCDR took us through the documents permitting the appellant by the State Government for establishing one MW Power Plant using natural gas which can go up to 4.5 MF in a phased manner for their captive consumption. The permission order is subject to the condition that the utilization of the power is for captive use in HT Services either for thems ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5% 16% (ii) coal mining projects; 5% 16% (iii) captive power plants of 5 MW or more 25% 16% (iv) 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% (v) barge mounted power plants 5% Nil (vi) power transmission projects of 66 KV and above 25% 16% (vii) other industrial plants or projects 25% 16%" 8. The capacity of the appellant's Power Plant is only one MW. According to the Government's ..... X X X X Extracts X X X X X X X X Extracts X X X X
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