Held that the other units of the assessee bought electricity from third parties at the same price which was paid to the eligible businesses. The assessee was a captive service provider for generating electricity and to supply and distribute to the manufacturing unit which otherwise would have bought electricity from the open market. The price to be seen was that which the manufacturing unit paid in the open market. Accordingly, there was no infirmity in the contention of the assessee that the rate to be considered was the rate at which purchases were made from third parties. The safe harbour rules do not apply to clause (i) of the Explanation to section 80-IA of the Act. The rates at which power was available through the Indian Energy Exchange could not be applied as these rates were applicable to distribution companies and not to the consumers. The adjustment is  deleted..(AY.2019-20)