Section 53(2)(i) in Central Electricity Regulatory Commission (Terms and Conditions of Tariff) Regulations, 2014
(i)Capital Cost: The expenditure allocated to the object 'power', in terms of sections 32 and 33 of the Damodar Valley Corporation Act, 1948, to the extent of its apportionment to generation and inter-state transmission, shall form the basis of capital cost for the purpose of determination of tariff: