2018 (6) TMI 594

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....n, Advocate- For the Appellant Ms. Hemavathy, Commissioner (AR)- For the Respondent ORDER Per V. Padmanabhan The present appeal is against the Order-in-Appeal No. 691/2010 dated 31.12.2010. The appellant registered a project contract under Project Import Regulation 1986 for the import of "Turbine" with its accessories for setting up of a Power Generation Project, as part of establishin....

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.... Duty rate Condition No. 399 98.01 Goods required for: • ...... • ...... • ...... • Power generation projects including gas turbine power projects (excluding captive power plants set up by projects engaged      in activities other than in power generation)          ....

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....ive power plant. 5. The Ld. DR justified the impugned order. She argued that the turbines have been imported and used in power generation plant which was set up in the appellant's factory as a captive power generation plant. The fact that a part of the power generated is exported to the Electricity Board Grid will not change the status oi the project. She further argued that the appellants ....

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....wer to the sugar manufacturing factory. As per the energy projects agreement with TNEB, the appellant is allowed to sell surplus power to TNEB. From the record we also note that the power generated by the power plant has been partly consumed captively and the rest is supplied to the TNEB grid. 8. The relevant entry of the Notification specifically excludes from the benefit of notification, capt....