Section 19(3) in Central Electricity Regulatory Commission (Terms and Conditions of Tariff) Regulations, 2019
(3)The Capital cost of an existing project shall include the following:(a)Capital cost admitted by the Commission prior to 1.4.2019 duly trued up by excluding liability, if any, as on 1.4.2019;(b)Additional capitalization and de-capitalization for the respective year of tariff as determined in accordance with these regulations;(c)Capital expenditure on account of renovation and modernisation as admitted by this Commission in accordance with these regulations;(d)Capital expenditure on account of ash disposal and utilization including handling and transportation facility;(e)Capital expenditure incurred towards railway infrastructure and its augmentation for transportation of coal upto the receiving end of generating station but does not include the transportation cost and any other appurtenant cost paid to the railway; and(f)Capital cost incurred or projected to be incurred by a thermal generating station, on account of implementation of the norms under Perform, Achieve and Trade (PAT) scheme of Government of India shall be considered by the Commission subject to sharing of benefits accrued under the PAT scheme with the beneficiaries.
