Section 14(2) in Central Electricity Regulatory Commission (Terms and Conditions of Tariff) Regulations, 2014
(2)The capital expenditure incurred or projected to be incurred in respect of the new project on the following counts within the original scope of work after the cut-off date may be admitted by the Commission, subject to prudence check:(i)Liabilities to meet award of arbitration or for compliance of the order or decree of a court of law;(ii)Change in law or compliance of any existing law:;(iii)Deferred works relating to ash pond or ash handling system in the original scope of work; and(iv)Any liability for works executed prior to the cut-off date, after prudence check of the details of such undischarged liability, total estimated cost of package, reasons for such withholding of payment and release of such payments etc.
