TMI Blog2018 (6) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... s? Held that:- The appellants are manufacturers of sugar and to meet the additional power requirement of the new sugar factory, they have decided to set up a power generation project. There is no dispute to the fact that the power plant has been installed at the sugar factory of M/S Kothari Sugars and is meant to supply power to the sugar manufacturing factory. As per the energy projects agreement with TNEB, the appellant is allowed to sell surplus power to TNEB. It is obvious that the power generation plant where the turbine has been used is set up in the appellant's sugar factory which cannot be considered as a power generation project - the appellant will not be eligible for the benefit of the notification. Appeal dismissed - d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Condition No. 399 98.01 Goods required for: 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% As per the notification above, the benefit will be available in respect of captive power plant set up by projects engaged in the activities other than in power generation. 4. The Ld. Advocate for the appellant submitted that the appellant is entitled to the benefit of the notification. He argued that though the imported goods were used to se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct that the power plant has been installed at the sugar factory of M/S Kothari Sugars and is meant to supply power to the sugar manufacturing factory. As per the energy projects agreement with TNEB, the appellant is allowed to sell surplus power to TNEB. From the record we also note that the power generated by the power plant has been partly consumed captively and the rest is supplied to the TNEB grid. 8. The relevant entry of the Notification specifically excludes from the benefit of notification, captive power plants set up by projects engaged in the activities other than in power generation. It is obvious that the power generation plant where the turbine has been used is set up in the appellant's sugar factory which cannot be cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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