2015 (8) TMI 96

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....krishna,sr.Adv. & Ms. Nisha Bagchi,Adv. & Ms. Aruna Gupta,Adv. & Mr. Ritesh Kumar,Adv. & Mr. B.K.Prasad,Adv. & Ms. Sujeeta Srivastava,Adv. ORDER The appellant herein had filed an application for registration of `Contract Registration' under Heading 98.01 of the Customs Tariff Act, 1975 (hereinafter referred to as `the Act') in respect of one number of `Waukeshah Enginator, Model VHP 59....

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.... 16% (iii) captive power plants of 5MW or more 25%  16% (iv)  power generation projects including gas turbine power projects (excluding captive power plants set up by projects engaged in activities other than in power generation)  5% 16% (v) barge mounted power plants 5%  Nil (vi) power transmission projects of 66KV and above  25% 16% (vii) other industri....

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....f electricity and a "power plant" which is set up to generate power for their own requirement or captive consumption of the industrial unit. The captive "power plant" cannot be considered as "power project" and the two cannot be equated with each other. A power project is set up by the Government to cater to the needs of the public by generating and distributing the electricity generally while a c....