BOCW CESS in Operational Power Plants: Is It Needed for On-Site Construction?

Srawat08
Applicability of BOCW CESS in Operational Power Plants

Is BOCW CESS applicable for construction activities inside the plant premises of operational power plant units?

Since the plant is operational and falls under the provision of the Factory Act, 1948, exclusion of BOCW CESS for construction inside the plant premises can be done in line with the definition stated in Section 2(d).
saswatabanerjee
There is a Supreme Court decision that already states that the act applies to projects done inside an existing factory. Please read the judgment to see how it applies to you.
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