2015 (8) TMI 96

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....Adv. For Respondent : Mr. K.Radhakrishna,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....

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....sp;16% (ii)  Coal mining projects;  5% 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)....

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....ution made a clear distinction between "power project" which is set up for generation and distribution of 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 Governmen....

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....ng its own power plant, the industrial unit is free to generate and avail uninterrupted power supply or the quantum and flow of electricity suited to its own requirements and thereby it can maximise its production and consequently its profits. It is therefore clear that power plant projects engaged in generation and distribution of power as its end product--the sense in which the expression has be....