https://www.taxtmi.com/caselaws?id=119661 An in-plant turbo generator integrated with an ammonia plant's process for recovering and utilising waste heat energy was treated as a utility system within the project, not as an independent captive power plant. On that basis, the lower appellate finding that the equipment could not be equated with a captive power plant remained unshaken, and the project import benefit under Customs Tariff Heading 98.01 was upheld. The concessional assessment was sustained and the Revenue's challenge failed. en-us Mon, 08 May 2006 00:00:00 +0530 Thu, 12 Jul 2012 14:02:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119661 An in-plant turbo generator integrated with an ammonia plant's process for recovering and utilising waste heat energy was treated as a utility system within the project, not as an independent captive power plant. On that basis, the lower appellate finding that the equipment could not be equated with a captive power plant remained unshaken, and the project import benefit under Customs Tariff Heading 98.01 was upheld. The concessional assessment was sustained and the Revenue's challenge failed. Case-Laws Customs Mon, 08 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119661