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2015 (8) TMI 96 - SC - CustomsDenial of project import benefit - power generation project - 1MW capacity - power generated plant is exclusively use for the sister concern of the appellant - benefit of exemption Notification 21/2002 Cus dated 1.3.2002 - Held that:- the Tribunal has rightly held that 1MW plant of the appellant cannot be treated as power generation project. For this purpose, the Tribunal has relied upon the decision of Union of India and Others vs. Indian Charge Chrome and Another - [1999 (8) TMI 69 - SUPREME COURT OF INDIA] wherein the definition between a power project and power plant is drawn - No fault in impugned order - Decided against assessee.
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