Section 5(5)(e) in The West Bengal Electricity Regulatory Commission (Terms and Conditions of Tariff) Regulations, 2011
(e)Notwithstanding anything contained in these regulations, for any capital expenditure project approved by the authority concerned before notification of these regulations, the actual cost as recorded in the books of account of the licensee or generating company shall be considered as the original cost of project, subject to its approval by the then statutory authority concerned wherever applicable and also subject to prudence check by the Commission,