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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).

From India, Chandigarh
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There is a Supreme Court decision that already states that the act applies to projects done inside an existing factory. Please read the judgement to see how it applies to you.
From India, Mumbai
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RK
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