Section 21(4) in Central Electricity Regulatory Commission (Terms and Conditions of Tariff) Regulations, 2019
(4)If the delay in achieving the COD is not attributable to the generating company or the transmission licensee, IDC and IEDC beyond SCOD may be allowed after prudence check and the liquidated damages, if any, recovered from the contractor or supplier or agency shall be adjusted in the capital cost of the generating station or the transmission system, as the case may be.
