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2010 (5) TMI 309 - CESTAT CHENNAIPower Generation Plant - the respondents are seeking concessional rate @ 5% applicable to power generation projects whereas revenue contended that they have imported a captive power plant which is chargeable to duty @ 20%. Held that - power project put up for generating and supplying power to entity having total control over functioning of respondent assessee. Order allowing 5% duty benefit not sustainable.
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