https://www.taxtmi.com/caselaws?id=125945 Spares used in a captive power plant remain eligible for customs exemption despite sale of surplus electricity outside, where the plant's exemption has been upheld in binding proceedings; a departmental circular cannot displace that position or support proportionate duty recovery. Spares of a power plant may also qualify as capital goods under Notification No. 13/81-CUS where the expression "capital goods" is construed broadly to include spares of such goods. The departmental challenges to exemption fail on both grounds, and the exemption granted for the plant spares remains available. en-us Tue, 16 Sep 2008 00:00:00 +0530 Wed, 31 Oct 2012 17:34:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125945 Spares used in a captive power plant remain eligible for customs exemption despite sale of surplus electricity outside, where the plant's exemption has been upheld in binding proceedings; a departmental circular cannot displace that position or support proportionate duty recovery. Spares of a power plant may also qualify as capital goods under Notification No. 13/81-CUS where the expression "capital goods" is construed broadly to include spares of such goods. The departmental challenges to exemption fail on both grounds, and the exemption granted for the plant spares remains available. Case-Laws Central Excise Tue, 16 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125945