TMI Blog2015 (8) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... as 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. - Ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority denied the request for registration of the contract. Against that order, the appellant preferred an appeal before the Commissioner (Appeals) who also held that the appellant is not entitled for the project import benefit. Further appeal to the CEGAT preferred by the appellant also failed. The appellant is trying to get the benefit of exemption Notification 21/2002 Cus dated 1.3.200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5% Nil (vi) power transmission projects of 66KV and above 25% 16% (vii) other industrial plants or projects 25% 16% It is the admitted position that the capacity of power plant of the appellant is only 1MW. Further the powe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive power plant cannot be considered as power project and the two cannot be equated with each other. A power project is set up by the Government to cater to the needs of the public by generating and distributing the electricity generally while a captive power plant is set up by an industrial unit to feed power to its own plant or unit for manufacturing of goods other than power. Though it is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore clear that power plant projects engaged in generation and distribution of power as its end product--the sense in which the expression has been used in the industrial policy resolution constitute a class by themselves distinct from the power plants established by industrial units generating electricity for captive consumption and not for distribution. The two classes are well defined. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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