https://www.taxtmi.com/caselaws?id=361767 Imported turbines installed in a sugar factory for a captive power plant did not qualify for concessional duty under Notification No. 21/2002, because the notification covered goods required for power generation projects and excluded captive power plants set up by entities engaged in non-power activities. The plant's essential character remained that of a captive facility supporting manufacturing operations, and the sale of surplus electricity to the grid did not convert it into a standalone power generation project. Exemption was therefore rightly denied. en-us Fri, 16 Mar 2018 00:00:00 +0530 Sat, 16 Mar 2019 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361767 Imported turbines installed in a sugar factory for a captive power plant did not qualify for concessional duty under Notification No. 21/2002, because the notification covered goods required for power generation projects and excluded captive power plants set up by entities engaged in non-power activities. The plant's essential character remained that of a captive facility supporting manufacturing operations, and the sale of surplus electricity to the grid did not convert it into a standalone power generation project. Exemption was therefore rightly denied. Case-Laws Customs Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361767