https://www.taxtmi.com/caselaws?id=262179 A captive power plant established for a sister concern's exclusive self-consumption was held not to qualify as a power generation project under Heading 98.01 for project import benefit and exemption under Notification No. 21/2002-Cus. The material distinction was that a power project is meant for generation and distribution of electricity to the public, whereas a captive plant serves internal use; on that basis, the plant's limited capacity and captive purpose took it outside the notification. The claim to project import benefit therefore failed, and exemption was denied. en-us Tue, 28 Jul 2015 00:00:00 +0530 Sat, 03 Oct 2015 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262179 A captive power plant established for a sister concern's exclusive self-consumption was held not to qualify as a power generation project under Heading 98.01 for project import benefit and exemption under Notification No. 21/2002-Cus. The material distinction was that a power project is meant for generation and distribution of electricity to the public, whereas a captive plant serves internal use; on that basis, the plant's limited capacity and captive purpose took it outside the notification. The claim to project import benefit therefore failed, and exemption was denied. Case-Laws Customs Tue, 28 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262179