Power plant location rules: fiscal relief limited to initial setup in non processing areas; captive processing units get full benefits. Power plants by developers in SEZs must be sited in the Non Processing Area with fiscal benefits limited to initial setup and no O&M benefits; captive plants in the Processing Area qualify as units, remain subject to Net Foreign Exchange obligations, and are eligible for full fiscal benefits including duty free imports and O&M benefits, while DTA sales are subject to customs duty as determined by the Department of Revenue.