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M/s. Venkataraya Power Ltd. Versus Commnr. Of Customs, Mumbai

2015 (8) TMI 96 - SUPREME COURT

Denial 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 C .....

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. & Ms. Sujeeta Srivastava,Adv. ORDER The appellant herein had filed an application for registration of Contract Registration' under Heading 98.01 of the Customs Tariff Act, 1975 (hereinafter referred to as the Act') in respect of one number of Waukeshah Enginator, Model VHP 5904 GSI, Gas Enginator Generating System with accessories and spares for initial setting up of a 1MW Power Generation Plant using natural gas. The adjudicating authority denied the request for registration of th .....

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er projects; 5% 16% (ii) Coal mining projects; 5% 16% (iii) captive power plants of 5MW 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 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 a .....

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r project and power plant is drawn in the following manner: "The industrial resolution made a clear distinction between "power project" which is set up for generation and distribution of electricity and a "power plant" which is set up to generate power for their own requirement or captive consumption of the industrial unit. The captive "power plant" cannot be considered as "power project" and the two cannot be equated with each other. A power project .....

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