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"13.2ii) As regards IDC, we agree with the State Commission that
infusion of equity and debt has to be more or less on paripassu basis
as per normative debt equity ratio. However, increase in IDC due to
time overrun has to be allowed only according to the principles laid
down by us in para 7.4. Accordingly, the State Commission is directed
to re-determine the IDC for the actual period of commissioning of the
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project on the principles of paripasu deployment of equity and debt
and then work out the excess IDC for the period of time overrun on a
pro rata basis and limit disallowance to 50% of the same from the total
IDC."