https://www.taxtmi.com/caselaws?id=759406 Eligibility for exemption under Notification No. 46/2008 read with Notification No. 6/2006-CE is determined by the installed capacity of the power project as a whole, not by the capacity of each generating unit separately. Where multiple units form one project, their combined capacity is relevant for testing the prescribed threshold for a mega or ultra mega power project. On that basis, a project with aggregate capacity meeting the threshold qualifies for the exemption, even if each individual unit is below the limit. en-us Fri, 27 Sep 2024 00:00:00 +0530 Mon, 30 Sep 2024 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759406 Eligibility for exemption under Notification No. 46/2008 read with Notification No. 6/2006-CE is determined by the installed capacity of the power project as a whole, not by the capacity of each generating unit separately. Where multiple units form one project, their combined capacity is relevant for testing the prescribed threshold for a mega or ultra mega power project. On that basis, a project with aggregate capacity meeting the threshold qualifies for the exemption, even if each individual unit is below the limit. Case-Laws Central Excise Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759406