Nuclear Power Corporation Of India Ltd. vs Commissioner Of Customs on 12 April, 2007
As regards Tribunal's decision in the case of Zuari Agro Chemicals Ltd. v. CC, Goa 2002 (149) ELT 381 (Tri.Mum), it was submitted that the issue in this case was different as captive power plant was being installed not as a requirement for initial setting up of fertilizer plant but for expansion and since the electricity was not easily available it wanted to augment the supply of power through its captive power plant and in that case the Tribunal held that since the power could be procured from the power grid and other sources, it cannot be said that the fertilizer plant cannot be run without captive power plant and therefore it cannot be considered as part of the project. However, in the present case captive power plant is required for the initial setting up of project and project cannot be made operational unless they have a captive power plant in place as per requirement of Atomic Energy Regulatory Board and therefore it has be to considered as part of the nuclear power plant project.