Section 4(3)(iii) in The Companies (Cost records and audit) Rules, 2014
(iii)[ which is engaged in generation of electricity for captive consumption through Captive Generating Plant. For this purpose, the term "Captive Generating Plant" shall have the same meaning as assigned in rule 3 of the Electricity Rules, 2005] [Inserted by Notification No. G.S.R. 695(E), dated 14.7.2016 (w.e.f. 30.6.2014).]