Customs – Project Imports - 1MW plant of the appellant cannot be treated as power generation project:

By Vijay Kumar

It is the admitted position that the capacity of power plant of the appellant is only 1MW. Further the power generated plant is exclusively used for the sister concern of the appellant and is not for consumption of the general public. Tribunal has rightly held that 1MW plant of the appellant cannot be treated as power generation project.

Please see Venkataraya Power Ltd Vs Commissioner of Customs, Mumbai - 2015-TIOL-168-SC-CUS