Annual Report CentralMineplanning Good
Annual Report CentralMineplanning Good
India’s
growing energy
needs
Annual Report
& Accounts 2023-24
49th Annual Report & Accounts
2023-24
Mission
2.
3. Provide the resources for achieving the objectives and targets of the quality,
environment, energy and information security management systems;
4.
Sl.
No. Subjects Page
3. 03
5. 06
6. Performance at a Glance 18
8. Directors' Report 21
10. 139
140
13. Comments of the Comptroller & Auditor General of India under 192
section 143(6) (b) and replies of Management
17. 259
BOARD OF DIRECTORS AS ON 31.03.2024
CHAIRMAN-CUM-MANAGING DIRECTOR
FUNCTIONAL DIRECTORS
Shri Shankar Nagachari Shri Ajay Kumar Shri Satish Jha Shri Achyut Ghatak
FUNCTIONAL DIRECTORS
PERMANENT INVITEE
Shri Ajitesh Kumar : Director, Ministry of Coal, New Delhi (From 13.01.2020
to 26.12.2023)
COMPANY SECRETARY
Shri Abhishek Mundhra : Senior Manager (F) / Company Secretary (From
18.02.2016)
1
MEMBERS OF THE BOARD AS ON 05.07.2024
FUNCTIONAL DIRECTORS
COMPANY SECRETARY
Shri Abhishek Mundhra : Senior Manager (Finance) / Company Secretary
2
CORPORATE INFORMATION
REGISTERED OFFICE
008
BANKERS
State Bank of India
Union bank of India
Axis Bank
Canara bank
HDFC bank
ICICI bank
Punjab National Bank
Indian Overseas Bank
UCO Bank
Bank of India.
AUDITORS
3
Annual Report & Accounts 2023-24
A. ORDINARY BUSINESS:
1. To consider and adopt the Audited Balance Sheet as on 31st March 2024, Profit & Loss
Account for the Financial Year ended on that date together with the Reports of Statutory
Auditor & Comptroller & Auditor General of India and Directors’ Report.
2. To confirm payment of Interim Dividend of Rs. 100,00,14,120/- i.e Rs. 700.29 per
share (Dividend per Share) paid on 14,28,000 equity shares of the Company in March,
2024 and approve payment of Final Dividend of Rs. 50,97,10,320/- i.e. Rs. 356.94 per
Share (Dividend per Share) recommended by the Board in the month of June, 2024 on
14,28,000 equity shares thus totaling to Rs. 150,97,24,440/- as dividend for the
Financial Year 2023-24.
3. To appoint a Director in place of Dr. B. Veera Reddy (DIN: 08679590), Part-time Official
Director who retires by rotation in terms of Section 152(6) of the Companies Act, 2013
and being eligible, offers himself for reappointment.
4. To appoint a Director in place of Shri Shankar Nagachari (DIN: 09729657), Whole time
Director who retires by rotation in terms of Section 152(6) of the Companies Act, 2013
and being eligible, offers himself for reappointment.
Notes:
1. Ministry of Corporate Affairs (“MCA”) vide its General Circular Nos. 20/2020 and
10/2022 dated 05th May, 2020 and 28th December, 2022 respectively and subsequent
circular No. 09/2023 dated 25.09.2023 issued in this regard (collectively referred to as
“MCA Circulars”) permitted inter-alia to conduct of AGM through Video Conferencing/
Other Audio Visual Means (“VC or OAVM”) facility on or before 30th September, 2024
without the physical presence of the Members at a common venue in accordance with
the requirements provided in Paragraphs 3 and 4 of the MCA General Circular No.
20/2020 dated 05.05.2020.
In compliance with the provisions of Companies Act, 2013 and MCA Circulars, the
AGM of the Company is being held through VC/OAVM. The registered office of the
Company shall be deemed to be the venue for the AGM.
2. Since this AGM is being held pursuant to MCA Circulars through VC/OAVM, physical
attendance of Members has been dispensed with. Accordingly, the facility for appointment
of proxies by the Members will not be available for the AGM and hence the Proxy Form
and Attendance Slip are not annexed to this Notice. Members attending the AGM through
VC/OAVM shall be counted for the purpose of quorum under Section 103 of the Act.
4
Central Mine Planning & Design Institute Limited
3. Pursuance of sections 112 and 113 of the Companies Act, 2013 representatives of the
members may be appointed for participation and voting through VC or OAVM. For
attending meeting through VC or OAVM, link shall be provided from the companies
authorized e-mail ID well in advance and the facility for joining the meeting shall be
kept open at least 15 minutes before the time scheduled to start the meeting and shall
not be closed 15 minutes after such scheduled time.
4. Shareholders, Directors and Auditors including Secretarial Auditor of Central Mine
Planning & Design Institute Limited (CMPDIL) are entitled to attend and/or vote at the
meeting or may also attend and /or vote at the meeting through Video Conferencing
(VC) or Other Audio Visual Means (OAVM) to convey their assent or dissent only at
such stage on items considered in the meeting by sending e-mails to
[email protected].
5. Members are also requested to accord their consent for convening the meeting at a
shorter notice as per Section 101(1) of the Companies Act, 2013.
Sd/-
Date: 01.07.2024 (Abhishek Mundhra)
Place: Ranchi Company Secretary
DISTRIBUTION:
All the Shareholders
All the Directors of the Company
The Statutory Auditor of the Company
The Secretarial Auditor of the Company
The Cost Auditor of the Company
The HOD (Finance)/CFO
5
CHAIRMAN’S STATEMENT
Dear Shareholders
I have great pleasure in extending very warm welcome to all of you to the 49th Annual General
Meeting of CMPDIL and present to you the Annual Report of your Company for the Financial Year
2023-24. The Report of Directors and the Audited Accounts of your Company for the period ended
31st March, 2024 together with the Report of the Statutory Auditors and the report & review of the
Comptroller and Auditor General of India have already been provided to all the shareholders of the
Company.
CMPDIL was originally conceived and proposed in 1972 by a joint study group with the Polish
Experts as a comprehensive planning set-up under one roof for entire Indian mining industry.
st
Subsequently, CMPDIL was established on 1 November, 1975.
Your company has been rendering in-house consultancy services to CIL and its subsidiaries in the
areas of coal exploration, mine planning & design, environmental engineering, coal beneficiation &
utilization, allied engineering services, information and communication technology, human resource
development, remote sensing, field services, etc. Similar services are also being provided to ‘Other
than CIL’ clients. Planning and related services are also being provided to some extent to metal
mining sectors. Additionally, CMPDIL also renders services to Ministry of Coal and MoP&NG
pertaining to Non-CIL blocks, coal based non-conventional energy resources i.e. Coalbed Methane,
Shale Gas, Surface Coal Gasification, etc.
Over the years after formation of CMPDIL, the level of expertise of its planners and engineers was
raised through bilateral agreements with foreign institutions of advanced coal mining countries like
Giproshakht of erstwhile USSR, KOPEX of Poland and British Mining Consultants of the UK for
carrying out joint planning exercises for large opencast and underground projects. In addition to
enhancing the level of expertise of CMPDIL personnel, significant build-up of infrastructural facilities
was undertaken by establishing computer and laboratory facilities. All these measures ensured the
company a unique position in the mineral and mining sector as a total solution provider under one
roof. However, with the changes in the business environment worldwide, such bilateral arrangements
lost significance and momentum in 1990s.
6
Central Mine Planning & Design Institute Limited
Erosion of the company's strength in terms of expert manpower also started taking place in the 90s
due to superannuation of individuals, transfer to other CIL subsidiaries and non-induction of young
engineers over a considerable period. Moreover, changing business scenario and consequent
changes in opportunities in the mining sector within the country and abroad fueled exodus of
experts mainly after 2000 which continued for next 5-6 years. However, the company has been
highly committed in overall upgradation of its services and facilities to a level par excellence so as
to keep pace with the changing scenario of business environment in India as well as abroad. This
very assertion is well substantiated by the fact that the company has been actively involved in
enhancing the pace of exploration through deploying 2D/3D seismic survey technologies, high
productive drill machines as well as for the computerization of the work place to the extent possible
along with the use of latest software related to exploration and mining industry apart from addition
of equipment particularly related to environmental facilities, characterization of coal as well as
introduction of ISO standards.
Capacity of drilling, one of the core activities of CMPDIL, which enables projectisation of coal blocks
for future production requirement, was hovering around 2 lakh meter per annum (2.02 lakh meter in
2004-05 to 2.09 lakh meter in 2007-08) and sales was also around ₹150 crore to ₹200 crore (₹151
crore in 2004-05 and ₹196 crore in 2007-08). The contribution in drilling was from departmental
resources only. In the beginning of the XI Plan, it was conceived that CMPDIL would need
substantial expansion in its role, particularly in the field of exploration, in view of need for faster
proving of resources. Accordingly, apart from addition in the departmental drilling capacity,
enhancement by way of using the drilling capacities of other agencies including MECL was
emphasized and a part of the drilling activities was started being outsourced to private agencies.
Parallely, expansion in the coal core testing capability of CMPDIL was also carried out. Moreover,
capacities of other laboratories like Environment, CBM, Mining Technology, etc., were also
enhanced through upgradation with indigenous and imported equipment.
Subsequently, the administrative ministry i.e. Ministry of Coal also came up with a scheme for
enhancing the exploration capacity of CMPDIL where the total drilling capacity was to be raised to
a level of 15 lakh meter by 2015-16 including the departmental drilling capacity of 4 lakh meter.
CMPDIL achieved 11.26 lakh meter of drilling in 2016-17 with a growth of 13% over previous year,
13.66 lakh meter of drilling in 2017-18 with a growth of 21% over previous year, achieved 13.60 lakh
meter of drilling in 2018-19, 12.94 lakh meter in 2019-20, 12.48 lakh meter in 2020-21, 7.91 lakh
meter in 2021-22, and 6.85 lakh meter on 2022-23. The reduction of drilling achievement in
2021-22 and 2022-23 was mainly due to reduction in fund provided by Ministry of Coal, Govt. of
India under Central Sector Scheme (CSS) for exploration in Non-CIL and Promotional blocks as
well as lesser meterage availability in CIL blocks.
However, in October 2022, the EFC recommended for continuation of Central Sector Schemes for
exploration in Coal and Lignite during 15th Finance Commission Cycle i.e. upto 2025-26. As a result,
CMPDIL could achieve about 8.625 lakh meter drilling in 2023-24 registering a growth of about 26%
over previous years. The growth is likely to be sustained in coming years also.
Efforts are also being made for enhancing drilling through NMET (National Mineral Exploration Trust)
funding since 2021-22. CMPDIL had submitted 33 nos. of proposals for exploration (G2/G3/G4) in
coal blocks. 23 proposals were approved by NMET and GR for 8 blocks were submitted. Similarly,
CMPDIL also submitted 8 proposals to NMET for exploration in other minerals. Three proposals for
exploration in Bauxite were approved and work commenced in all three blocks and of these three
blocks, GRs were submitted for 2 blocks. Exploration in one project of Base Metal (Cu, Pb & Zn) has
also commenced. Further, 5 proposals for detailed exploration (G1 stage) for coal were also
submitted at MoC for onward submission and consideration of NMET.
7
Annual Report & Accounts 2023-24
Adding on to it, the newly added accreditation of Hydrogeology Section of Exploration Division of
CMPDIL as GWCO (QCI-NABET) and Groundwater Professionals (CGWA, New Delhi) for
conducting Groundwater Modelling studies has enabled CMPDIL to submit 94 nos. of Comprehensive
Hydrogeological Reports and 83 nos. of Groundwater Modelling Reports for NoC from CGWA,
Ministry of Jal Shakti, New Delhi during FY 2023-24.
Parellely, CMPDIL has proactively resorted to diversification of its services and client base pertaining
to outside clientele (including Private companies, State Govt., Central Govt., MOC, Public Sector
Undertakings, Mine Developer and Operator, and Overseas Company) which has resulted in fetching
of Work Orders of more than ₹ 100 crore from outside CIL and subsidiary clients during FY 2023-24
which is the highest ever in a single Financial Year.
CMPDIL has delivered one of its international assignments and is actively seeking further jobs in
International arena with focus on African continent. For this active outreach efforts are being made.
Company has also decided to provide its expertise in non-coal mineral sector as well.
Collaboration with state governments and State PSUs have increased and visibility of CMPDIL is
increasing nationwide.
With the diversification, the distinctiveness of the company would be kept preserved for the interest
of the coal sector as a whole in foreseeable future.
During the financial year 2023-24, your company has achieved Net turnover of Rs. 1732.69 crore,
with a profit before tax of Rs. 732.84 crore, other comprehensive income (gross) of Rs. -13.73 crore.
The net worth excluding capital reserve of your company has risen to Rs. 1591.61 (including OCI of
Rs. 47.77 crore) as on 31.03.2024. During the financial year, the earning per share has gone up to
Rs.3524.02 (computed on 14,28,000 shares) from Rs. 2077.45 (computed on 14,28,000 shares) a
year back.
During 2023-24, about 8.625 lakh meter of drilling was carried out against the MoU target of 7.50
lakh meter which includes drilling of about 4.32 lakh metre through departmental drills with
productivity of about 609 metre/drill/month. About 205 line km of 2D/3D seismic survey was carried
out during 2023-24 through departmental resources.
About 12 billion tonnes of coal resources are expected to be added to the Measured (Proved)
Category through Detailed Exploration covering an area of about 340 sq km through 19 Geological
Reports. In addition to this, about 11 billion tonnes of new coal resources (in Indicated and Inferred
categories) are expected to be added through Promotional (Regional) Exploration covering an area
of about 261 sq km through 12 Geological Reports. CMPDIL, further, expanded its exploration
capability with submission of 2 Geological Reports for Bauxite through Regional Exploration,
potentially adding about 16.093 million tonnes of Aluminum Laterite and about 9.285 million tonnes
of Bauxite resources to the national inventory.
During the year under review, a total of 40 Project Reports (PRs) have been prepared with
incremental capacity addition of 128.67 million tonnes per year. Out of these 40 PRs, 29 PRs are
8
Central Mine Planning & Design Institute Limited
of opencast projects, 10 PRs are of underground projects and 1 PR is for mixed project (opencast
and underground). Out of 40 PRs, 6 PRs have been planned for non-CIL mines which includes 1
Non-CIL UG mine. Out of the total 29 Opencast PRs planned, 8 are mega-opencast projects
(Projects with 10 Mty and above capacity) of which 5 are CIL projects viz. Kusmunda Expansion
OC (Recast), Sanghmitra OC, Ananta Expansion OC Ph-IV, Bhubaneswari OC (outsourcing
variant) and Block-E OC and the balance 3 are non-CIL projects viz.Talaipalli OC of M/s NTPC,
Manoharpur OC of M/s OCPL and Zambezi Coal Project of M/s ICVL.
Capacities of all the laboratories in CMPDIL have been upgraded. The Geo-chemical lab is
currently implementing its scheme on augmentation of capacity of coal core analysis by
introducing automation in sample preparation unit which will cater to handling of larger numbers of
analysis. The laboratory, at present, is equipped with manual/semi-automatic sample preparation
units, Proximate Analyzers, Ultimate Analyzers, Bomb Calorimeters, Ash fusion temperature range
Analyzer, HGI Apparatus, etc. The lab is also equipped with X-Ray Fluorescence system (XRF)
facility which enables for performing Ash Analysis and trace elements study. Direct Mercury
Analyzer for determining Mercury (Hg) content in liquid and solid samples is available. Instruments
such as Swelling Index, LTGK, Plastometer are also available for determining coking properties of
coal. Recently, the laboratory has been equipped with X-Ray Diffractometer (XRD) system capable
to analyse the presence of minerals in unknown samples, free silica in mine dust samples. The
petrography lab is equipped with Advance Petrological Microscopes for carrying Petrographic
studies in which the maceral content (Coal type) and reflectance percentage (Rank/Maturity) of
coal samples are determined. Petrographic studies are imperative for ascertaining the suitability
of given coal as blends in coke making. One Scanning Electron Microscope is also installed which
is used for micro-area analysis of CBM assessment.
One Chemical Analysis lab has been set-up at CMPDIL, RI-VII, Bhubaneshwar. To further enhance
the coal core processing capacity, the Geo-Chemical laboratory had empanelled 2 nos. of private
laboratories capable of analysing coal cores of 20,000 m for 2 years till FY 2023-24. Empanelment
of coal testing private laboratories for analysis of coal cores of exploration blocks from different
coalfields for the period 2024-26 is under process.
Geo-chemical laboratory is accredited with NABL certification in accordance with the standard
ISO/IEC 17025:2017 for its facilities in the field of “TESTING” in 12 different scopes. The
Petrographers in Petrography Lab have been certified by International Committee of Coal and
Organic Petrology (ICCP).
Coal & Mineral Preparation (CMP) Laboratory is accredited with NABL certification in accordance
with the standard ISO/IEC 17025:2017 “General requirements for the Competence of Testing &
Calibration Laboratories” for its facilities in the field of “TESTING” in 4 different scopes. Accreditation
by such recognized body is considered as an essential step for facilitating mutual acceptance of
test results.
NABL, continued accreditation to NDT laboratory of CMPDIL HQ, based on ISO/IEC 17025:2017
for its facilities/scope, in the field of Non- Destructive Testing. NDT Cells have been established at
different Regional Institutes of CMPDIL, with proper equipment and resources. Steps are being
taken for getting NABL Accreditation to labs of Regional Institutes also. NDT laboratory at
Regional Institute VI, Singrauli was also accredited in April 2023.
9
Annual Report & Accounts 2023-24
The existing Environment Laboratories have been strengthened with state-of-the-art equipment.
Environment labs of CMPDIL HQ, RI-I, RI-II, RI-IV, RI-V and RI-VII are accredited by NABL as per
the ISO/IEC 17025:2017 accreditation scheme with the addition of 21 new parameters to the
existing scope of accreditation. CPCB recognition under Environment (Protection) Act, 1986 of
Environment Lab of CMPDIL HQ has been received. Environment Laboratory at CMPDIL HQ has
further obtained accreditation for Occupational Health and Safety Management System (OHSMS)
as per IS/ISO 45001:2018.
A state of the art CBM Lab is functional at CMPDIL to facilitate generation of all parametric data
related to CBM/Shale gas related studies, reservoir characteristics and assessment of CBM and
Shale gas resources. Further, to enhance the capacity and capabilities of CMPDIL, two simulation
software i.e. SIMEDWin and COMET3 have been procured.
MV & MT Lab is NABL accredited and is well equipped with latest computerized UTM machine.
The testing facilities available in the laboratory include Unconfined compressive strength, Tensile
strength, Shear strength, Elastic constants (Young’s modulus, Poisson’s ratio), Bulk density,
Triaxial compressive strength (Cohesion. & Angle of internal friction), Protodyakonov strength
index. (PSI), Point load index and Slake durability index.
CMPDIL has been carrying out Satellite Data based Land Reclamation Monitoring of CIL mines on
a regular basis based on high resolution satellite data since 2008. In FY 2023-24, Land Reclamation
Monitoring of total 121 projects comprising of 76 Opencast Projects producing more than 5 million
cubic metre (Mcm) (Coal+OB) category which are monitored on annual basis and 45 mines/
Clusters producing less than 5 Mcm (Coal+OB) category which are monitored at an interval of three
years in phase wise manner under different subsidiaries of CIL were successfully completed.
Vegetation cover mapping of seven coalfields have also been completed.
CMPDIL has carried out High Resolution Satellite Data based Settlement Mapping for identification
of structures in 9 villages in Subhadra Area, MCL and the Reports have been submitted to MCL.
CMPDIL has been entrusted to locate and identify fire spots at Chirimiri OCM through Satellite
Thermal Imagery on annual basis for a period of 5 years. The report based on Thermal Infrared
Imagery of November 2023 was prepared and submitted.
CMPDIL is coordinating and facilitating development of MoC page on PM Gati Shakti - National
Master Plan with Bhaskaracharya National Institute of Space Application & Geo Informatics,
Gandhinagar (BISAG-N) for Ministry of Coal. CMPDIL in coordination with BISAG-N is also involved
with development of DPR tools on PMGS-NMP Portal which can be used for various analytical
purposes including Mine Planning and Mine Closure Planning. A comprehensive Information
Document titled PM Gati Shakti – National Master Plan for Coal Sector was prepared which was
released by Hon’ble Minister of Coal, Shri Pralhad Joshi at New Delhi on 13.03.2024.
10
Central Mine Planning & Design Institute Limited
CMPDIL is ensuring smooth functioning and keeping the site of Coal Mine Surveillance and
Management System along with the associated Mobile App, Khanan Prahari, updated, informative
and more user friendly in association with Bhaskaracharya National Institute of Space Application &
Geo Informatics, Gandhinagar (BISAG-N).
CMPDIL has operationalised Drone/ UAV based Surveys for Topographical Mapping, Coal Mine Fire
Mapping, Vegetation Cover Mapping, Settlement Mapping, Plantation Height Assessment and other
activities related to mining. Some major projects executed during the year include Soil Moisture
Conservation Studies of 2 Projects of SECL and Radhikapur (West) in Talcher coalfield,
Topographical mapping of 11 abandoned mines of CCL, Real time aerial footage and videos for
various projects as per compliance to MoEF&CC stipulations. Drone based survey for preparation
of video footage for about 60 auction blocks for Ministry of Coal was also competed successfully.
OBR Measurement of all OC mines, both outsourced and departmental, producing more than 1
MTY and the annual measurement of OC mines producing less than 1 MTY (only hired patches)
have been completed and reports have also been submitted. Gyroscopic Survey for Tunnel
Alignment using GYROMAT 3000 in Sivoke-Rangpo Rail Link Project, West Bengal for IRCON and
ITD Cementation has also been successfully completed.
8.0 Assistance for setting up of coal washeries:
CMPDIL offers technical services for Greenfield coal washeries, right from preparation of conceptual
reports to award of works for new washeries and modification/modernization of existing washeries.
These services encompass exhaustive laboratory studies, preparation of Detailed Project Report
(DPR) and Pre-feasibility Report (PFR)/Conceptual Report (CR), bid process management, contract
document preparation and assistance in award of works followed by scrutiny of drawings during
project execution.
During the year, Comprehensive washability reports with viability of coking coal mines of CCL and
BCCL were submitted. A Report to sort out issues related to coking coal demand was also
prepared by Committee constituted by MoC under the joint chairmanship of CMD, CMPDIL and
CMD, MECON.
A committee was constituted by CIL in April 2023 to identify mines in its subsidiaries for setting up
of non-coking coal washery or deshaling plant to improve coal quality. CMPDIL was actively
involved in preparation of reports for setting up of deshaling plants in various subsidiaries of CIL.
Based on the final report submitted in January 2024, 4 nos. of deshaling plants have been identified
to be set up in various subsidiaries.
During 2023-24, 54 nos. of reports i.e. 25 nos. of Draft EIA/EMPs/Addendum EIA/EMP (Environmental
Impact Assessment/Environment Management Plans) and 29 nos. Form-I/Form-IV/Form-VI were
prepared and Environmental Monitoring (air, water and noise) of 299 projects/clusters/establishments
of CIL were carried out through nine environmental laboratories located at Asansol, Dhanbad,
Nagpur, Bilaspur, Kusmunda, Hasdeo, Jayant, Bhubaneswar and Ranchi. Some specialized works
like carrying capacity studies, ecological monitoring of mine, biodiversity assessment studies of
reclamation sites, design of STP and ETP were also undertaken by CMPDIL.
11
Annual Report & Accounts 2023-24
Reports on “Greening Initiatives in Coal and Lignite PSUs” and “Status Report on Environmental
Sustainability (FY 2021-22)” were prepared and submitted under SDC for MoC. Further, CMPDIL
extended its expertise to the State of Meghalaya by preparing a Conceptual Report on the restoration
of land affected by mining activities.
Scientific Soil Moisture Conservation (SMC) studies employing LidAR survey technology were
conducted for Naini Coal Mine of M/s SCCL and Radhikapur East Coal Mine of M/s Vedanta
Enterprises Ltd. Additionally, CMPDIL also carried out SMC studies for two projects of CIL, adhering
to the conditions stipulated for forestry clearance.
CMPDIL is continuously pursuing for development of coal based unconventional resources like Coal
Bed Methane (CBM) and Coal Gasification for CIL and its subsidiaries. CMPDIL is the Principal
Implementing Agency (PIA) for ECL, BCCL and SECL for the development of CBM.
Three CBM blocks are presently under consideration in CIL Leasehold areas viz. 1) Jharia CBM
Block-I (Jharia Coalfield), 2) Raniganj CBM Block (Raniganj Coalfield), 3.) Jharia CBM Block-II (Jharia
Coalfield).
Jharia CBM Block-I (BCCL leasehold area) has been awarded to M/s Prabha Energy Private Limited
(PEPL) for extraction of CBM on revenue sharing basis. Statutory Clearances (EC, CTE & CTO) for
Exploration Phase have been obtained and Block is under Exploration Phase. Project Feasibility
Report for the Jharia CBM Block-II has been submitted to BCCL.
Tender for Raniganj CBM block was floated thrice in 2020 and 2021, however no bid was received.
The area of the Block is being re-assessed following which tender for selection of CBM Developer will
be floated.
CMPDIL is also Principal Implementing Agency (PIA) for the coal gasification projects at CIL and its
subsidiaries. Tender for selection of BOO processor for WCL coal gasification project was floated
twice in August, 2022 and March 2023. However, no bid was received.
An R&D pilot project for establishing Underground Coal Gasification (UCG) Technology in Indian Geo-
Mining Conditions is being implemented by CMPDIL, ECL and Ergo Exergy Technology Inc. (EETI),
Canada jointly. CMPDIL and ECL are the Principal Implementing Agency and EETI, Canada is
Sub-implementing agency. The project has been approved by CIL R&D Board and commenced with
effect from 29th March, 2024.
CMPDIL is the Nodal Agency to coordinate research activities funded under the S&T Grant of the
Ministry of Coal and R&D Board of CIL. Besides coordination of different R&D works being carried out
by various academic and research institutes/ organizations, CMPDIL, with its well-established
laboratories, is also undertaking research in key areas of coal/lignite mining industries like coal
exploration; development of coal-based non-conventional energy resources like Coal Bed Methane
12
Central Mine Planning & Design Institute Limited
(CBM), Coal Mine Methane (CMM), Coal gasification, Shale gas assessment; coal beneficiation &
utilization; improvement of production, productivity, and safety in mines; protection of mine
environment and ecology; alternative use of coal and clean coal technology; innovation and
indigenization, etc.
Over the years, many research projects have yielded considerable benefits resulting in operational
improvement, safer working conditions, better resource recovery, and protection of the environment.
While some research projects have produced a tangible impact on the industry directly, there are
others which have strengthened mine planning, design, and technical services required by both
operating mines and future mining projects.
During 2023-24, 9 nos. of research projects have been completed. These completed research projects
pertain to “Development of an indigenous optical fiber based instrument for measuring in-the-hole
Velocity of Detonation [VOD] and analyze the performance of explosive in field condition”;
“Development and adoption of Real-Time Prognosis System (RTPS) for cost-effective safe operation
of mobile machinery: show-cased demonstration of dumper fleet”; “Effect of blasting on opencast mine
dump and development of relationship between blast-induced vibration and dump design”; “Design of
protective barrier Pillar against large water head in underground coal mine”; “ Appraisal of Gondwana
Sediments (Coal, Clay, Shale, Sandstone) for trace elements & REE concentration in Singrauli
coalfield”; “Study of hazards due to mining induced subsurface cavities and waterlogged areas in
inaccessible old workings in underground coal mines using geophysical technique”; “Assessment of
Rare Earth Elements (REE) and other economic resources in Coal & Non-Coal strata and
characterization of acid mine drainage and its pollution control from the North Eastern Region (NER)
Coalfield”; “Indigenous development of early warning radar system for predicting failures/slope
instabilities in open cast mines” and “Indigenous development of IoT enabled technology for
monitoring, analysis and interpretation of Longwall Shield pressures for improving safety and
productivity”.
Continuous interactions are being made with research organizations/ academic institutions in India &
abroad and coal/lignite producing companies to encourage them to submit need-based research
proposals beneficial to CIL for its long term’s sustainability. CIL is intending to increase its outreach
and involve more world-class scientific and research institutions in India and abroad in R&D activities
so that it can fulfill the aspirations of the country by being Atma-Nirbhar. Different research
organizations/ academic institutions have been requested to encourage the participation of experts &
young scientists from their talent pool through quality & credible research projects & initiatives in the
energy sector for funding by the Ministry of Coal & Coal India Limited.
Emphasis is being made on diversification of R&D initiatives by taking up new projects in the field of
environmental sustainability, energy management & digitization, reduction of carbon emission,
renewable energy, use of AI & IoT, waste to wealth creation, deployment of new techniques in
exploration, etc.
A website (https://scienceandtech.cmpdi.co.in) has been designed for S&T research in the coal &
lignite sector to promote Research & Development (R&D). On the above website, information related
to completed and ongoing research projects including guidelines for implementing coal research
projects are available.
13
Annual Report & Accounts 2023-24
At present, there are 43 ongoing research projects being executed in association with reputed
organizations like IIT, Bombay; IIT-ISM, Dhanbad; IIT, Kharagpur; IIT, Roorkee; IIT, Kanpur; IIT, BHU,
Varanasi; ISc., BHU, Varanasi; IIT, Guwahati; NRSC, Hyderabad; Jawaharlal Nehru Centre for
Advanced Scientific Research (JNCASR), Bangalore; Jawaharlal Nehru Aluminum Research
Development and Design Centre (JNARDDC) Nagpur; TCIL, New Delhi; CMERI, Durgapur; NML,
Jamshedpur; CIMFR, Dhanbad; VNIT, Nagpur; SCCL; Punjab University, Chandigarh; School of
International Studies (SIS), Jawaharlal Nehru University (JNU), New Delhi; Duke University, USA;
CSIRO, Australia; SIMTARS, Australia; University of New Castle, Australia; etc.
CMPDIL successfully organized “Hackathon on R&D” to promote / encourage start-ups in coal and
lignite sector under “Make in India” initiatives for 5 identified problem statements. A film of some
completed R&D project have been prepared and shared in social media (Facebook, WhatsApp, X,
etc.) also for replication of the outcome.
CMPDIL is constantly striving for the welfare and upliftment of its surrounding communities and
general public life under its Corporate Social Responsibility (CSR) policy along with its business
objectives. In the last few years, CMPDIL has taken various initiatives in the areas of health,
education, skill development, environment and sanitation, infrastructure, etc. for development and
upliftment of the communities around its Headquarters, Regional Institutes and Drilling Camps
under CSR. CMPDIL has ensured its commitment by spending more than the target.
Major activities carried out under CSR during the year 2023-24 include skill development training
to 390 underprivileged/unemployed youths of Jharkhand, Maharashtra and Chhattisgarh as
Machine Operators; training of 40 youths of Jharkhand in 2-year diploma program in Opthalmic
Assistant; skill-development training to 100 youths by Footwear Design and Development Institute;
Facilitating Cancer patients for early detection and treatment thereof by providing high end fully
automated equipment at Acharya Harihar Post Graduate Institute of Cuttack (AHPGIC); Extending
support to socio-economic underprivileged at the Ranchi Cancer Hospital and Research Centre
(RCHRC), Ranchi for detection of cancer being implemented by Tata Cancer Care Foundation
(TCCF); Promoting healthy menstrual hygiene practices through trainings and access to sanitary
napkins with easy disposal to students of 50 Govt. schools, Ranchi, Jharkhand; Providing
comprehensive primary eye care services through Mobile Eye Care Van in remote villages of
Ranchi, Ramgarh and Hazaribagh districts of Jharkhand towards making avoidable blindness free
Jharkhand and Supporting for improving nutritional level of children by providing six number of
food distribution vehicles to provide mid-day meal to Govt. school students of Hazaribagh,
Jharkhand.
14
Central Mine Planning & Design Institute Limited
CMPDIL, with all its Regional Institutes, has been licensed by Bureau of Indian Standards for ISO
9001:2015 – Quality Management System (QMS) after verifying the compliance of the requirements
of ISO 9001:2015 standard. The present IMS Manual of CMPDIL addresses the requirements of
ISO 9001- Quality Management System, ISO 14001- Environment Management System,
ISO 27001- Information Management System and ISO 50001 – Energy management System.
CMPDIL HQ, Ranchi has also implemented ISO 37001:2016 – Anti Bribery Management System.
CIL HQ, Kolkata has got certification against ISO 9001:2015, ISO 14001:2015 and ISO 50001:2018
from Bureau of Indian Standards under the guidance and support of CMPDIL.
As on 31st March 2024, five Subsidiaries of CIL i.e. ECL, CCL, NCL, MCL and WCL (83 units) are
certified for Integrated Management System (ISO 9001:2015, ISO 14001:2015 and ISO 45001:2018).
NCL is also certified for ISO/IEC 27001- Information security management system
CMPDIL has continued its effort towards diversification of its services and enhancement in client
base outside CIL, which includes Public Sectors, Government (Central and State) as well as Private
Agencies.
It has obtained the highest share of jobs both in numbers and value in past six financial years. During
FY 2023-24, total 184 offers having value ₹167.57 crores have been communicated to client and 106
outside consultancy jobs worth ₹101.12 crores have been obtained by CMPDIL. The offer conversion
rate is one of the highest in previous years. Also, CMPDIL has successfully completed 81 jobs worth
₹20.98 crores during FY 2023-24.
CMPDIL has also increased its client base in outside CIL clients. Around 23 new clients have been
added in FY 2023-24. The major outside clients of CMPDIL in FY 2023-24 included Innovative Mining
Projects Private Limited, THDC Limited, NTPC, Vedanta Limited, Adani Enterprises Limited- Natural
Resources, Mahanadi Mines and Minerals Private Limited, JSW Steel Limited, Hindustan Copper
Limited, Hiralal Industries Private Limited, Gangaramchak Mining Private Limited and CG Natural
Resources Private Limited.
CMPDIL developed a National Coal Portal for MoC which facilitates in monitoring progress under
various heads viz. Exploration, Coal production & offtake, CSS schemes, Coal block allocation, etc.
Online Quarter Allotment portal for CMPDIL, developed in the last year, has been enhanced for
system generated quarter applicant seniority. A CSR portal for CIL for UPSC Preliminary qualified
applicants has been developed. Further, a portal for intimating / sanction for movable / immovable
property for Vigilance Dept. of CIL has also been developed.
In first phase, 35 First Mile Connectivity (FMC) projects with a capacity of 415 MTY were taken up
by CIL, in which CMPDIL played a key role and submitted NIT for all the projects in record time. 14
projects have already been commissioned and remaining projects are at various stages of
construction.
15
Annual Report & Accounts 2023-24
9 FMC projects with a capacity of 57 MTY have been identified in FMC-II out of which final NIT has
been submitted for 8 projects and final NIT for 1 project is under preparation. 17 FMC projects with
a capacity of 292 MTY have been identified in FMC-III, out of which CMPDIL is playing a key role
for preparation of NIT of 8 projects. Out of these, 1 project has been commissioned, final NIT has
been submitted for 5 projects and NIT of 2 projects is under preparation. In fourth phase of FMC, 14
projects with a capacity of 74 MTY have been identified out of which, CMPDIL will be preparing NIT
for 9 projects. NITs for two projects have been submitted and others 7 will be prepared as per CIL
timeline.
CMPDIL has conducted third party quality Audit for 17 nos. under construction FMC projects as per
directive of MOC and CIL and submitted its report to respective CIL subsidiaries.
CMPDIL has played an important role in the auction of Coal Blocks for Commercial Mining
conducted by Ministry of Coal. In identification of Coal Blocks to be offered for auction, CMPDIL
has contributed significantly in study of surface constraints, geo-technical factors, collecting opinion
of prospective bidders etc. Mine Dossiers and Mine Summaries were submitted by CMPDIL for the
coal blocks selected by MoC for different tranches of auction. Additionally, important input data for
tendering purpose were also made available to MoC by CMPDIL for all these coal blocks. 110 coal
blocks have been successfully auctioned till 9th tranche of auction by Ministry of Coal.
CMPDIL, in collaboration with TCIL, played a pivotal role in deployment of India's First Private 5G
Network in Coal Mining at Amlohri opencast project of NCL. This landmark achievement marks a
significant step forward in Coal India's digital transformation journey. To promote the concept of 5G
application in coal mines, two projects related to ‘Setting up a 5G Use Case Test lab in CMPDIL for
Coal Industry’ and ‘5G captive non-public network for integrated voice, video & data communication
in opencast coal mines’ have been approved and are under implementation.
CMPDIL has developed e-Auction platform in association with NIC. CMPDIL has started Coal
e-Auction on Single Window Mode Agnostic system for Subsidiaries of CIL from June 2023. The
portal was formally inaugurated on 03.10.2023 by the Secretary, Ministry of Coal. Till March 2024,
5265 bidders have registered themselves in the Coal e-Auction portal. CMPDIL has successfully
conducted 87 e-Auctions for the Subsidiary Companies of CIL for more than 49 Million Tonne in FY
2023-24.
16
Central Mine Planning & Design Institute Limited
22.0 Acknowledgement
All these achievements could be possible because of the concerted efforts of employees of your
company, wholehearted support from members of Trade Union (JCC) and Officer's Association as
well as the help extended by CIL and Ministry of Coal. I believe that the kind of employee
involvement, commitment and level of expertise now available in the company would be a source
of great comfort for the future commitments. I am confident that we shall continue to move forward
for achieving greater heights in future and meet the challenges as well as expectations of the
shareholders with our dedicated commitment and performance at all levels as in the past.
I express my sincere thanks to all the shareholders, Ministry of Coal, other Ministries and
Departments, State Governments, all employees, trade unions, customers and vendors for their
whole-hearted support and relentless co-operation.
Sd/-
Place : Ranchi (Manoj Kumar)
Date : 05.07.2024 Chairman-cum-Managing Director
17
Annual Report & Accounts 2023-24
CMPDI LTD
PERFORMANCE AT A GLANCE
Fig. Rs in crores
Capital Employed = Tangible Net Worth + Total Debt + Deferred Tax Liability
Net Worth=Equity Share Capital +Reserves & Surplus excluding Capital reserve
EPS has been restated based on total no of shares Outstanding 1428000 nos
18
Central Mine Planning & Design Institute Limited
19
Annual Report & Accounts 2023-24
20
Central Mine Planning & Design Institute Limited
DIRECTORS' REPORT
CMPDIL has again increased its client base in
To
outside CIL clients. Around 22 new clients has
been added in FY 2023-24.
The Shareholders
On behalf of the Board of Directors, I have great In FY 2023-24, 77 outside CIL consultancy jobs
th
pleasure in presenting the 49 Annual Report on were successfully completed by CMPDIL for
the working of your Company along with the organizations outside CIL. Some of the major
st
Accounts for the year ended 31 March, 2024 clients were ICVL, JSPL, NALCO, WBPDCL,
and Reports of Statutory Auditors and the Vedanta Ltd, Pvt Miners from Meghalaya, TVNL,
Comptroller and Auditor General of India thereon. Tata Steel etc.
PART: A There has been continuous effort to increase our
visibility outside CIL with increase participation in
1.0 CORPORATE OVERVIEW various seminars, exhibitions and technology
Your Company, a Mini Ratna (Cat-I) company, expos. CMPDIL has also increased its effort for
continued to operate with seven Regional business development through one to one
Institutes (RIs) located at Asansol, Dhanbad, meetings with clients.
Ranchi, Nagpur, Bilaspur, Singrauli &
Bhubaneswar and its Headquarter at Gondwana 1.1 Major Services Offered
Place, Kanke Road, Ranchi. Seven Regional • Geological Exploration & Drilling
Institutes designated as Regional Institute (RI-I to
RI-VII) rendered consultancy services to seven Detailed geological exploration of regionally
corresponding subsidiaries of CIL viz. ECL (RI-I), explored blocks with a view to generate
BCCL (RI-II), CCL (RI-III), WCL (RI-IV), SECL reliable geological and geo-engineering data
(RI-V), NCL (RI-VI) & MCL (RI-VII). and assess in-situ coal reserve for
preparation of mining project report;
Consultancy services to CIL(HQ), NEC & non-CIL geophysical survey through multi-probe
clients like NTPC Ltd., Odisha Coal & Power Ltd. geophysical logging; high resolution shallow
(OCPL), Gujarat Industries Power Company Ltd. seismic survey; hydro geological investigation
(GIPCL), NLC India Ltd., Ultratech Industries Ltd., and identification of coal bed methane
etc. were provided mainly through CMPDIL resources.
Headquarters. Besides these Consultancy
• Project Planning & Design
services, CMPDIL also handled specialized
assignments of Ministry of Coal. Preparation of feasibility reports, detailed
project reports and detailed engineering
In FY 2023-24, we have secured 106 outside-CIL
drawings for underground and opencast
consultancy jobs worth ₹101.12 crores, which
mines, master plans of coalfields, coal and
shows a significant rise of about 159.28% over
mineral beneficiation and utilisation plants,
previous year, from more than 40 organizations
coal handling plants, workshops and other
outside CIL, which includes consultancy jobs from
ancillary units and infrastructure facilities
NTPC, Govt. of UP, Adani Enterprises Ltd., SAIL,
including techno-economic evaluation of
NMDC, THDC, JSW, etc. Further, 184 offers worth
various schemes and project reports for
₹167.57 crores have been sent to the outside
investment decisions.
clients in FY 2023-24. The conversion rate of
offers sent to jobs secured has improved
significantly over last year.
21
Annual Report & Accounts 2023-24
22
Central Mine Planning & Design Institute Limited
1.3 Management Discussion And Analysis 8. To provide field and laboratory services
Report to Subsidiary Coal Producing Companies
of CIL.
The Management of Central Mine Planning &
Design Institute Ltd. (CMPDIL) presents its
Discussion and Analysis report covering the 9. To provide consultancy services to
outside organizations other than CIL
different matters of importance, including
and its subsidiaries.
performance and outlook of the Company.
23
Annual Report & Accounts 2023-24
• Topographical Survey, Over the course of the last decade, India has
showcased a robust and resilient growth story
• Site selection of Thermal Power Stations
driven by perseverance, ingenuity, and vision. In
based on Satellite Data & GI
the face of unprecedented challenges such as the
• Drone based survey and mapping Covid pandemic and geopolitical conflicts, the
services Indian economy has demonstrated a remarkable
e. Human Resource Development - Under ability to bounce back and convert challenges into
offer since 1976, these cover technical, opportunities while striving to achieve strong,
managerial and management-systems sustainable, balanced, and inclusive growth. Indian
related training to the market clientele, economy is expected to achieve a growth rate at
particularly in mineral and mining sector. or above 7% for FY24. It is also predicted that it
will achieve another year of 7% real growth in
f. Management System Services - Under FY25 as well. If the prognosis for FY25 turns out
offer since 1997, these cover complete to be right, that will mark the fourth year post-
range of consultancy and support for pandemic that the Indian economy will have grown
creation, documentation, implementation at or over 7 per cent. That would be an impressive
and training for various management achievement, testifying to the resilience and
systems standards, e.g. ISO 9001, ISO potential of the Indian economy.
14001, OHSAS 18001, SA 8000, ISO
50001, ISO 27001 and ISO 37001. Mining in India is a major economic activity which
CMPDIL, with all its Regional Institutes, contributes significantly to the economy of the
have been licensed by Bureau of Indian country. The coal mining and electricity generation
Standards for fulfilment of the requirements are two of the core industries and together
of the new revised ISO 9001:2015 contribute about 12% to India’s Index of Industrial
standard. Production (IIP) affirming their importance to the
economy. Further, India’s logistics industry, sponge
g. Specialised Services - Expert consultancy iron industry, aluminum industry among several
services are also offered in the field of others depend on India’s domestic coal industry.
Ventilation & Gas survey in mines, Coal mining often gives stimulus to the local
Controlled Blasting, Performance evaluation economy, both directly and indirectly, through
of new explosives, Mining Electronics, Mine creation of jobs, by inducing improvement in local
24
Central Mine Planning & Design Institute Limited
infrastructure - such as road network and water alternate sustainable coal usage, sustainable coal
supply, and allowing the local population to have mining and renewable energy.
better access to health and education services.
With accrued knowledge and continuing regional
India's coal sector continues to play a vital role in
exploration by different agencies, the total
fueling the nation's energy needs while
estimated basinal area of Gondwana Coalfields
simultaneously driving significant employment
(43 nos.) and Tertiary Coalfields (19 nos.) is
growth. The coal industry currently employs close
assessed to be about 67032 sq km, while the total
to 1.2 million people both within the formal and
prognosticated coal bearing area of the country
informal sector. The coal-producing Public Sector
stood at about 32902 sq km as on 01.04.2023. Out
Undertakings (PSUs) of the Government of India,
of the total prognosticated coal bearing area of
notably Coal India Limited (including subsidiaries)
about 32902 sq km, total regional exploration area
and NLC India Limited, collectively employ a
measured was about 20448 sq km and about
workforce of about 3,69,000 individuals, including
12454 sq km area is left-out for regional exploration.
about 1,28,000 contractual workers. Hence, the
The total basinal area of Tertiary Coalfields was
importance of the coal sector to India, not just in
estimated to be about 1352 sq km, out of which, a
terms of an energy source for the country, but also
total of about 834 sq km was assessed to be
for the socio-economic role it plays, cannot be
prognosticated coal bearing area. The total regional
denied.
exploration area in Tertiary Coalfields stood at
India’s energy requirement will continue to grow about 139 sq km.
over the next 20 years. The share of coal in thermal
power generating capacity of the Utility sector is As per directive of the Government, CMPDIL is
expected to remain high. Coal demand in India has taking up the Regional and Detailed Exploration
been increasing continuously driven by both, power with emphasis on 2D/3D Seismic Survey in the
sector and non-regulated sector. Coal production country to identify the best of the properties for
requirement is estimated to be about 1500 Million coal exploitation in the near future at a faster pace.
Tonnes by 2030 as per Vision India @2047 The aim is to make the coal blocks available to
document. The demand scenario is influenced by the prospective bidders as quick as possible to
economic growth, energy efficiency and emergence exploit the available coal resources of the country
of alternate coal uses. CIL may continue to play the to the extent possible. Considering this, the MoC is
balancing figure in the supply chain. putting up the Non-CIL coal blocks with G1 level of
exploration in coking coal blocks and high grade
The PANCHAMRIT commitment given by Hon’ble non-coking coal blocks and G2 level of exploration
Prime Minister of India at CoP 26 entails that there (explored with about 2 boreholes per sq km of
will be a pressure on coal sector to look for drilling with 2D/3D seismic surveys) in rest of the
alternate end uses of coal as thrust on thermal blocks for auction.
power sector may reduce. CMPDIL may look for
opportunities in this regard to develop alternate use The target of 10.0 lakh metre of drilling along
of coal, develop expertise in renewable energy with data acquisition through 2D/3D Seismic
sector and provide consultancy to coal companies Survey of 200 Line km through departmental
to diversify their businesses to be future ready. resources have been proposed for 2024-25 with
an aim to have priority on 2D/3D seismic surveys
The government has set ambitious renewable in exploration in combination with the physical
energy goals that include the development of 50% drilling with reduced borehole density.
of nation’s energy share from renewable energy by
2030. Though there is thrust on renewables, coal The exploration and planning exercises have
will continue to have fair share in India’s energy been completed for the 1 Bt coal production
mix for energy security of the country and CMPDI target of CIL but, the technical support would be
will have to provide technical assistance for required by CIL from CMPDI on continual basis
25
Annual Report & Accounts 2023-24
for enhancement and sustenance of the the bottom lines, appreciably, and accordingly,
production in future. This will be true also for the the sales and PBT have increased considerably
infrastructural facilities, including CHPs, in recent past.
washeries, etc. Additionally, CMPDIL’s expert
Though the coal fuel is expected to retain its
services had been in demand by other coal
primacy in India and remain the only realistic
producers in public and private sectors as well.
option for providing affordable and reliable
CMPDIL rendered consultancy services for other
source of energy for the local population at least
than CIL companies like NTPC, GMDC, Adani
in the next few decades, the Government’s
Enterprises Ltd., Vedanta Ltd., NTPC, SCCL,
commitment to exploit the renewable sources of
GMPL, Tata Steel, JPL, THDC, UCIL, NLCIL,
energy in a big way, parallely, is likely to impact
WBPDCL, JSW Steel Ltd., IMPPL, MP Natural
the future expansion programme of the coal
Resources Private Ltd., ICVL and various th
sector. At the 26 session of the Conference of
Commercial Coal Block Owners. Stride of coal
the Parties (COP26) to the United Nations
companies, mainly of CIL, towards meeting the
Framework Convention on Climate Change
coal demand from indigenous supply will have a
(UNFCCC) held in Glasgow, United Kingdom,
spurt in CMPDIL's services.
India presented five nectar elements
Furthermore, endeavors by CIL and other (Panchamrit) of India’s climate action namely (i)
companies towards adopting alternative source Reach 500 GW of non-fossil fuel energy capacity
of coal based non-renewable energy generation by 2030, (ii) 50 per cent of its energy
like Coal Bed Methane, Coal Gasification, etc., is requirements from renewable energy by 2030,
likely to be the sources of consultancy work for (iii) Reduction of total projected carbon
CMPDIL. CMPDIL, has acted proactively and emissions by one billion tonnes from now to
has been appointed as the Principal 2030, (iv) Reduction of the carbon intensity of
Implementing Agency (PIA) for execution of the the economy by 45 per cent by 2030, over 2005
CBM projects in CIL areas viz. ECL, BCCL and levels and (v) Achieving the target of net zero
SECL. Jharia CBM Block-I under BCCL emissions by 2070. Apart from this, the updated
leasehold area is currently under Exploration NDC commitment promises to create an
Phase. CMPDIL is also pursuing S&T project in additional carbon sink of 2.5 to 3 billion tonnes of
collaboration with IIT Bombay for Reservoir CO2 equivalent through additional forest and
characterization for enhanced CBM recovery and tree cover by 2030. Moreover, requirement of
prospects of Carbon Sequestration. CMPDIL is compliances under environment/forest
also PIA for Coal Gasification Projects for ECL, clearances, pressure from the Green lobbyists
WCL and SECL. Coal Gasification can unlock as well as efforts required in land acquisition for
doors of new opportunities for CMPDIL. CMPDIL coal mining are going to be tougher day-by-day.
is implementing an R&D pilot project to establish CMPDIL will have to provide technical assistance
Underground Coal Gasification (UCG) to coal companies for low carbon,
Technology jointly with ECL as Principal environmentally acceptable and socially inclusive
Implementing Agency and Ergo Exergy mine planning for the coal sector.
Technologies Inc. (EETI), Canada as
Sub-Implementing Agency. Exploration happened to be the major contributor
to the revenue of CMPDIL. For ensuring
Additionally, emerging area of Information and increase in revenue from exploration and its
Communication Technology (ICT) in coal sector further sustenance, CMPDI recognizes the
is also presenting additional opportunities for necessity of diversifying into non-coal sectors.
CMPDIL which will increase further in coming This diversification strategy involves not only
years. Moreover, CMPDIL has taken initiatives to expanding our exploration efforts but also
ensure that its endeavors get reflected in top and broadening our service offerings, including the
26
Central Mine Planning & Design Institute Limited
27
Annual Report & Accounts 2023-24
• It has a talent bank of more than 900 have the opportunity to expand its
multi-disciplinary skilled manpower. horizon in the identified fields through
proactive steps.
• Has rich experience of executing over
1300 integrated coal exploration Threats
projects, planning of over 1300 mining • Indian coal sector is inching towards
Project Reports with individual project
liberalization with 100% FDI. Further
capacity up to 75 MTY opencast mine
opening of the coal sector may result
and 6 MTY underground mine, large
in market competition from other
number of infrastructural-facilities, etc.
domestic or international consultancy
• It has the largest infrastructure for coal service providers.
exploration (largest fleet of drill in the • Over the years, the development in
country for detailed exploration) having
the field of renewable energy as
geographical spread in 8 states,
alternative power sources is likely to
laboratory facilities, baseline data
increase which may make it cheaper
generation capacity, etc.
leading to posing threat to the
Weakness conventional business of CMPDIL to
some extent.
• High dependence upon CIL subsidiaries
& Ministry of Coal for earning revenue. • Restriction in exploration in forest
area and law and order problem are
• High rate of superannuation of skilled affecting the drilling operations in
and experienced executives and non- these areas.
executives.
• Being a dominantly human resource
• Slow diversification i.e. largely restricted driven company, present high age
to coal industry. profile will prove detrimental in future.
1.3.6 Opportunities and Threats Expert manpower is depleting, as
many of its experienced technical
Opportunities experts are superannuating.
• The demand for coal is likely to increase
1.3.7 Pricing
and may peak during mid 2030s
providing scope for CMPDIL services. Revenue from Consultancy Services by
CMPDIL, a subsidiary of Coal India Limited:
• Auction/allotment of coal blocks to both
public & private companies by the Recognition of revenue arising out of
Government have created market Consultancy Services for exploration, mine
opportunities for CMPDIL outside CIL. planning / project reports, environmental plans
and other Engineering services is based on
• Need to enhance the application of IT pricing formula adopted for different categories
in coal sector of customers.
• Diversification in non-coal sector
1.3.8 Marketing Policy
• Expansion of services in the field of
exploitation of CBM/CMM/UCG/Other CMPDIL is committed to provide consultancy
non-conventional energy resources. services in all possible areas as and when
demanded by Coal India Limited and its
• CIL is also making efforts to diversify in subsidiary companies on priority basis.
areas other than coal. CMPDIL will However, CMPDIL is also committed to
28
Central Mine Planning & Design Institute Limited
undertake jobs from outside CIL clients with About 12 billion tonnes of coal resources
due consideration of the importance and have been added to the Measured (Proved)
strategic values, wherever such outside Category through Detailed Exploration
consultancy jobs can be undertaken. covering an area of about 340 sq km
through 19 Geological Reports. In addition
1.3.9 Outlook and Preparedness
to this, about 11 billion tonnes of new coal
CMPDI significantly enhanced its drilling resources (in Indicated and Inferred
capacity during the XI & XII Five Year plan categories) are added Promotional
period. From achieving 2.09 lakh meters in (Regional) Exploration covering an area of
2007-08, CMPDI ramped up to 4.98 lakh about 261 sq km through 12 Geological
meters in 2011-12 (terminal year of XI Plan), Reports. CMPDI, further, expanded its
11.26 lakh meters in 2016-17 (terminal year exploration scope with 2 Geological Reports
of XII Plan). CMPDI’s total drilling submitted for Bauxite Regional Exploration,
achievement peaked at 13.66 lakh m in potentially adding about 16.093 million
2017-18. Further, CMPDI achieved 13.60 tonnes of Aluminum Laterite and about
lakh meters in 2018-19, 12.94 lakh meters 9.285 million tonnes of Bauxite resources to
in 2019-20, 12.48 lakh meter of drilling in the national inventory.
2020-21 and 7.91 lakh meters of drilling in
2021-22. Moreover, through departmental Government of India has put emphasis on
drills, 5 lakh meter of drilling was carried introduction of 2D/3D seismic survey
out with productivity of 619 meter/drill/month technology coupled with reduced number
during 2018-19, which is the highest of boreholes for drilling to speed up the
departmental drilling in the history of pace of exploration with reduced cost.
CMPDIL. Modernization of departmental CMPDIL has taken steps to intensively use
drills, induction of new higher capacity modern technologies, such as, various
mechanical and hydrostatic drills, geophysical survey techniques of
i n tr o d u c ti o n o f h i g h - p e r fo r m a n c e b i ts exploration to reduce the dependence on
resulting in higher productivity, adopting time consuming process of drilling and use
l a t e s t m u d t e c h n o l o g y, e f f e c t i v e them in preparation of Geological Report.
arrangement of drilling accessories and This will expedite the preparation of
manpower had been the key to augment the Geological Reports and provide better
drilling capacity of CMPDIL. confidence in Geological Model of the
blocks.
Only 6.85 lakh meter of drilling could be
Under the new renewed thrust on
carried out during 2022-23 particularly due to
Departmental 2D/3D seismic surveys for
reduction in fund by Ministry of Coal for
faster exploration of coal and to make use
Exploration under Central Sector Schemes.
of available manpower and machines, 205
H o w e v e r, i n O c t o b e r 2 0 2 2 , t h e E F C
line km of 2D/3D seismic surveys were
recommended for continuation of Central
carried out departmentally, registering 26%
Sector Schemes for exploration in Coal and
growth over the achievement of about
Lignite during 15 t h Finance Commission
162.90 line km of 2D/3D Seismic Survey
Cycle i.e. upto 2025-26. As a result, CMPDI
during FY 2022-23. In totality, CMPDIL
could achieve about 8.625 lakh meter drilling
carried out 234.57 line km of 2D/3D Seismic
in 2023-24 with a growth of about 26%.
Survey in 2023-24 including through
Considering the urgency of carrying out
outsourced drilling.
exploration in coal further, continuation of the
funding under Central Sector Scheme/NMET
would be required.
29
Annual Report & Accounts 2023-24
30
Central Mine Planning & Design Institute Limited
The existing Environment Laboratories have CMPDIL has been carrying out Satellite
been strengthened with state-of-the-art Data based Land Reclamation Monitoring of
equipment. Environment labs of CMPDIL CIL mines on a regular basis based on high
HQ, RI-I, RI-II, RI-IV, RI-V and RI-VII are resolution satellite data since 2008. In FY
accredited by NABL. CPCB recognition 2023-24, Land Reclamation Monitoring of
under Environment (Protection) Act, 1986 of total 121 projects comprising of 76 Opencast
Environment Lab of CMPDIL HQ has also Projects producing more than 5 mcm (Coal+
been received. Environment Laboratory at OB) category which are monitored on annual
CMPDIL HQ has further obtained basis and 45 mines/ Clusters producing less
accreditation for Occupational Health and than 5 mcm (Coal+OB) category which are
Safety Management System (OHSMS) as monitored at an interval of three years in
per IS/ISO 45001:2018. phase wise manner under different
subsidiaries of CIL were successfully
54 nos. of reports i.e. 25 nos. of Draft EIA/ completed. Vegetation cover mapping of
EMPs/Addendum EIA/EMP (Environmental seven coalfields were also carried out during
Impact Assessment/Environment the year.
Management Plans) and 29 nos. Form-I/
Form-IV/Form-VI were prepared during 2023 CMPDIL has operationalised Drone/ UAV
-24, and Environmental Monitoring (air, water based Surveys for Topographical Mapping,
and noise) of 299 projects/clusters/ Coal Mine Fire Mapping, Vegetation Cover
establishments of CIL were carried out Mapping, Settlement Mapping, Plantation
through nine environmental laboratories Height Assessment and other activities
located at Asansol, Dhanbad, Nagpur, related to mining. Further, OBR Measurement
B i l a s p u r, K u s m u n d a , H a s d e o , J a y a n t , of all OC mines, both outsourced and
Bhubaneswar and Ranchi. Some specialized departmental, producing more than 1 MTY
works like carrying capacity studies, and the annual measurement of OC mines
ecological monitoring of mine, biodiversity producing less than 1 MTY (only hired
assessment studies of reclamation sites, patches) have been completed and reports
design of STP and ETP were also submitted. Drone based survey for
undertaken by CMPDIL. Scientific Soil preparation of video footage for about 60
Moisture Conservation (SMC) studies auction blocks for Ministry of Coal was also
employing LidAR survey technology were
competed successfully. Gyroscopic Survey
conducted for mines of CIL as well as
for Tunnel Alignment using GYROMAT 3000
outside clients. Further, CMPDIL extended
in Sivoke-Rangpo Rail Link Project, West
its expertise to the State of Meghalaya by
Bengal for IRCON and ITD Cementation has
preparing a Conceptual Report on the
also been successfully completed.
restoration of land affected by mining
activities.
31
Annual Report & Accounts 2023-24
32
Central Mine Planning & Design Institute Limited
year, 9 nos. of research projects have been CMPDIL, in collaboration with TCIL, played a
completed and 43 ongoing research projects pivotal role in deployment of India's First
being executed in association with reputed Private 5G Network in Coal Mining at Amlohri
organizations. opencast project of NCL. This landmark
achievement marks a significant step forward
CMPDIL is facilitating for implementation of in Coal India's digital transformation journey.
Management System standards in all To promote the concept of 5G application in
subsidiaries of Coal India Limited and coal mines, two projects related to ‘Setting up
providing consultancy services for application a 5G Use Case Test lab in CMPDIL for Coal
of different Management System standards, Industry’ and ‘5G captive non-public network
like ISO 9001, IS0 14001, ISO 45001, IS0 for integrated voice, video & data
50001, ISO/IEC 27001, ISO 37001, etc. communication in opencast coal mines’ have
CMPDIL, with all its Regional Institutes, has been approved and are under implementation.
been licensed by Bureau of Indian Standards
for ISO 9001:2015 – Quality Management 1.3.10 MOU between CMPDIL & CIL
System (QMS). Under our guidance & support,
CIL HQ, Kolkata has got certification against For every financial year, CMPDIL enters into
ISO 9001:2015, ISO 14001:2015 and ISO an MoU with Coal India Limited to set various
50001:2018 and five Subsidiaries of CIL i.e. parameter for physical and financial
ECL, CCL, NCL, MCL and WCL (83 units) are performances along with certain compliance
certified for Integrated Management System parameters with negative marking for
(ISO 9001:2015, ISO 14001:2015 and ISO non-compliance as per the guideline of Dept.
45001:2018). of Public Enterprises(DPE). The achievements
were graded on a scale of 1 to 5; ‘Excellent’
CMPDIL has played an important role in the being the grade 1.0 to 1.5 and ‘Poor’ as 4.51
auction of Coal Blocks for Commercial Mining to 5.0 till FY 2014-15. For the FY 2009-10,
conducted by Ministry of Coal. Mine Dossiers CMPDIL was given the highest MoU rating of
and Mine Summaries were submitted by 1.00 (Excellent) and during FY 2014-2015, it
CMPDIL for the coal blocks selected by MoC was given Excellent (1.002) rating by
for different tranches of auction. Additionally, Department of Public Enterprises which was
important input data for tendering purpose the third best amongst all CPSEs and best in
were also made available to MoC by CMPDIL its syndicate. From FY 2015-16 onwards,
for all these coal blocks. 110 coal blocks have system of grading was changed from 5-point
th
been successfully auctioned till 9 tranche of scale to percentage system. CMPDIL has
auction by Ministry of Coal. been awarded with Excellent MoU rating from
2007-08 to 2021-22 except for three years
CMPDIL has developed e-Auction platform in
when it was Very Good, whereas, performance
association with NIC. CMPDIL has started
evaluation of MoU for FY 2022-23 is under
Coal e-Auction on Single Window Mode
process of evaluation and approval at CIL,
Agnostic system for Subsidiaries of CIL from
Kolkata.
June 2023. The portal was formally
inaugurated on 03.10.2023 by the Secretary,
1.3.11 Risks and Concerns
Ministry of Coal. Till March 2024, 5265
bidders have registered themselves in the • Obtaining approval for drilling in
Coal e-Auction portal. CMPDIL has forest areas with enhanced number
successfully conducted 87 e-Auctions for the of borehole density as well as law &
Subsidiary Companies of CIL for more than 49 order problems are the major
Million Tonne during the year 2023-24. impediments in the way of drilling.
33
Annual Report & Accounts 2023-24
34
Central Mine Planning & Design Institute Limited
Income tax expense comprises current tax qualification, reservation or adverse remark
expense and deferred tax expense or credit made by the Statutory Auditor is enclosed as
computed in accordance with the relevant Addendum-IV to the report.
provisions of the I.T Act, as amended. Provision
for current taxes is recognized based on the The report of Secretarial Auditor and the explan
estimated tax liability for allowances and ations by the Management on a remark made by
exemptions in accordance with the I.T Act. the Secretarial Auditor is enclosed as
Deferred tax assets and liabilities are Addendum-V to the report.
recognized for the future tax consequences 1.4.2 Particulars of loans, guarantees or
attributable to timing differences. They are investments Under Section 186 of the
measured using tax rates and tax regulations Companies Act, 2013
enacted upto the balance sheet date. The
effect due to change in the tax rates is As per Section 186 of the Companies Act, 2013
recognized in the financial statement of the the company should disclose to the members in
relevant fiscal year of change of rate. Deferred the financial statement the full particulars of the
tax assets in respect of carry forward losses loans given, investment made or guarantee given
are recognized to the extent that there is virtual or security provided and the purpose for which
certainty that sufficient future taxable income the loan or guarantee or security is proposed to
will be available against which such deferred be utilised by the recipient of the loan or
tax asset can be realized. guarantee or security.
The Profit Before Tax is Rs. 732.84 crores as No loans given, no investment made or guarantee
against Rs. 366.95 crores in the previous year, given or security provided to any person, firm or
increased by Rs. 365.89 crores. The Profit After company. The details are reported in the financial
Tax is Rs. 503.23 crores as against Rs. 296.66 statement.
crores for the previous year, increased by Rs.
206.57 crores. 1.4.3 State of Company Affairs
The paid up share capital of the company stands
1.4 Financial Overview of CMPDIL
at Rs. 142.80 crores against the authorized
During the year the company made a profit after capital of Rs. 150.00 crores. The capital Reserve
tax of Rs.503.23 Crores.The summary of the stands at Rs.18.87 crores, general reserve
working results for the last three years is as stands at Rs.69.94 crores and the surplus in P/L
follows: (` in Crores)
account stands at Rs 1378.87 crores (Including
OCI) and totally constituting to the shareholder’s
Performance of CMPDIL
fund Rs. 1610.48 crores. Non-current liability
Particulars F.Y. F.Y. F.Y.
2021-22 2022-23 2023-24
Rs 83.39 crores and current liabilities Rs. 477.50
crores.
1. Profit before Taxes 366.04 366.95 732.84
2. Profit after Taxes 282.12 296.66 503.23
The company owns net fixed assets of Rs. 246.75
Crores, Deferred tax assets (net) Rs. 17.66 crores,
3. Turnover (Net Sales) 1208.43 1386.09 1732.69
other non–current assets Rs.17.00 crores and
4. Profit before tax to 30.29% 26.47% 42.30% current assets Rs. 1889.96 crores.
Turnover (%)
The total revenue from operations and other
5. Earnings per share 1975.63 2077.45 3524.02 incomes stands at Rs. 1770.18 crores and after
1.4.1 Explanation or Comments on Statutory meeting all expenditure and taxes, the net profit
Auditors Report and Secretarial Audit stands at Rs. 503.23 crores. The earning per
Report share (face value Rs. 1000 per share) works out
Rs. 3524.02.
35
Annual Report & Accounts 2023-24
1.4.4 Capital Expenditure till 31st March, 2024 The report of Corporate Governance Cerificate
(` in Crores)
and the explanations by the Management on a
remark made by the Auditor is enclosed as
Particulars 2022-23 2023-24 Addendum-III to the report.
Land & Building 0.90 0.29
1.6 Company's Philosophy
Plant & Machine 25.30 26.31
The philosophy of the Company in relation to
Office equipment 1.73 1.72
Corporate Governance is to ensure
Furniture 5.99 3.07
t r a n s p a r e n c y, i n t e g r i t y, a c c o u n t a b i l i t y,
Telecom 0.60 0.02 confidentiality, control, social responsibility,
Vehicle 1.09 1.87 disclosures and reporting that conforms fully to
Software 7.30 1.52
laws, regulations and guidelines.
ERP Under Development - - For effective implementation of the Corporate
Governance practices, the company has a
Total 42.91 34.80
well-defined policy framework consisting of the
following:
CAPEX including GST for the FY 2023-24 is
Rs 40.6 Crores. - Code of Conduct for Directors and Senior
Management Personnel
1.4.5 Declaration of Interim Dividend
- Code of Conduct for prevention of Insider
th
The Board approved Interim Dividend in its 276 Trading by Coal India Limited
th
Board Meeting held on 14 March, 2024 for the - Whistle Blower policy
Financial Year 2023-24, based on the working
st - Risk Management Plan
results for the period up to 31 December,2023,
Rs. 100 Crore i.e. Rs. 700.29 per share 1.7 Board of Directors
(Dividend per share) be paid on 14,28,000
The business of the company is managed by
Equity shares of Rs. 1000/- each (Face Value of
the Board of Directors .The president
Share) out of current year’s profit after tax and
determines, from time to time, the number of
surplus in the Profit & Loss Account of the
Directors of the company. The Directors are not
Company as on 31.12.2023 for the FY 2023-24.
required to hold any qualification shares. The
1.4.6 Material changes after 31.03.2024 Chairman, Functional Directors, Part-time
official Directors and Non-official part-time
No material changes and commitments, affecting Directors are appointed by the President of
the financial position of the company have India and they are paid salary, allowances,
occurred between the end of the financial year sitting fees etc. as determined by the President
of the company to which the financial statements of India subject to provisions of the Companies
relate and the date of the report. Act, 2013 and terms and conditions of the
1.5 Corporate Governance: appointment order.
36
Central Mine Planning & Design Institute Limited
Sl.
Number of Meeting Dates Day Place
No.
1. 267th 02.05.2023 Tuesday Ranchi
2. 268th 22.06.2023 Thursday Ranchi
th
3. 269 27.07.2023 Thursday Ranchi
4. 270th 10.09.2023 Sunday Kumarakom, Kerela
st
5. 271 05.10.2023 Thursday Ranchi
nd
6. 272 30.10.2023 Monday Ranchi
7. 273rd 22.12.2023 Friday Ranchi
th
8. 274 29.01.2024 Monday Ranchi
9. 275th 08.02.2024 Thursday Rann of Kutch, Gujarat
th
10. 276 14.03.2024 Thursday Ranchi
37
Annual Report & Accounts 2023-24
No. of Board
Sl. No. of Board Attended at the
Directors Meetings held during
No. Meetings attended
their tenure
Functional Directors
1. Shri Manoj Kumar 10 10 Yes
2. Shri R.N. Jha 3 2 Yes
3. Shri Satendra Kumar Gomasta 4 4 Yes
4. Shri Shankar Nagachari 10 10 Yes
5. Shri Ajay kumar 10 9 Yes
6. Shri Satish Jha 7 7 -
7. Shri Achyut Ghatak 6 6 -
Part-time official Directors
8. Dr. B. Veera Reddy 10 10 Yes
9. Shri Manoj Kumar Gupta 7 6 Yes
10. Shri Ajitesh Kumar 3 3 -
Sl. No.8 was appointed as Nominee Director from Coal India Limited w.e.f. 22.02.2022.
Sl. No.9 was appointed as Govt.Nominee Director from Mininstry of Coal w.e.f. 22.02.2023 to
27.12.2023.
Sl. No.10 was appointed as Govt.Nominee Director from Mininstry of Coal w.e.f. 27.12.2023.
st
(E) Disclosure of interest as on 31 March, 2024.
38
Central Mine Planning & Design Institute Limited
39
Annual Report & Accounts 2023-24
1.8 Brief Profile of the Directors: from 01.01.2020 till 31.01.2022. He did
his B. Tech in Mining from Kothagudem
Shri Manoj Kumar School of Mines, Osmania University in
(DIN 09225497) the year 1986 and obtained First Class
graduated in Mining Managers Competency Certificate by
Engineering from IIT- DGMS in the year 1990. He has also
BHU, Varanasi in 1986 completed Master of Technology in
and also obtained First Mine Planning from Kothagudem
Class Mine Managers Certificate of School of Mines, Osmania University in
Competency in the year 1990. He started the year 2000. Shri Reddy joined SCCL
his career in the coal industry from Korba in the year 1987 and has more than 32
Area of South Eastern Coalfields Limited years of experience in coal mining,
(SECL) in the year 1986 and has vast planning, procurement and operations.
experience in field level working of both He worked in different capacities in the
UG and OC mines. Mechanized Underground and
He joined CMPDIL in 1998 and has worked Opencast mines and in Corporate
in UG and OC mine planning and played a Project Planning department of SCCL.
lead role in planning of India's biggest coal Prior to his joining as Director
mines like Gevra, Kusumunda and Dipka (Technical) Operations of Eastern
Mines. He also has an administrative Coalfields Limited he worked as
experience of 9 years as Regional Director General Manager of Adriyala Longwall
of three RIs of CMPDIL, where he Project Area of the Singareni Collieries
facilitated in making of future roadmap for Company Limited.
NCL, SECL and CCL.
Shri Ajitesh Kumar
He was also HoD of CBM/CMM Clearing (DIN 08765626)
house of CMPDIL and got the first two belongs to 2006 Batch
Project Reports of CIL's CBM Blocks of Central Power
approved during his tenure. He was Engineering (Group-A)
awarded as the best General Manager Service selected
at Coal India Level in the year 2019. through Engineering Service Examination,
He visited Poland, Australia and Kazakhstan 2005 conducted by Union Public Service
in official capacity and has exposure of Commission. He did his B.Tech (Electrical
global mining practices. Engineering) from Gonvind Bhallabh
Pant University of Agriculture &
He has been appointed as Chairman-cum- Technology, Pantnagar (Uttrakhand).
Managing Director on the Board of
CMPDIL w.e.f. 04.10.2021. He joined Central Electricity Authority,
New Delhi in 2008 and was dealing in
the appraisal of Detailed Project
Dr. B.Veera Reddy Reports of Hydro Electric project till
(DIN 08679590) 2016. In 2016 he was deputed to Tehri
has assumed the Hydro Development Corporation
charge of Director Limited (THDCL) for Hindas –on-
(Technical), CIL w.e.f Exposure to power plant operation and
1st February’2022. Prior was posted in Power House of Tehri
to this he was Director (Technical) Hydro Electric Project, Uttrakhand.
Operations of Eastern Coalfields Limited
40
Central Mine Planning & Design Institute Limited
41
Annual Report & Accounts 2023-24
Shri Kumar also visited Indonesia and The vast experience of 33 years in both
Australia in official capacity and acquired underground mines and opencast mines
Knowledge on working Methods of Coal of Shri Jha is expected to benefit not only
Mines in these countries. CMPDIL but the Coal Industry as a whole.
Shri Kumar has vast experience and He was appointed as Director (Technical)
expertise in Open cast Mine Planning and on the Board of CMPDIL w.e.f.01.09.2023.
Mine Development which will benefit Prior to this he served in various
CMPDIL as well as entire Coal Mining capacities at NCL.
Industry.
Shri Achyut Ghatak
Shri Satish Jha (DIN 08923591)
(DIN 10299809) Obtained his Degree in
obtained his Mining Mining Engineering in
Engineering Degree in 1989 from Govt College
1990 from Nagpur of Engineering & Tech,
University and M.Tech Raipur & obtained his first class Mine
degree in Industrial Engineering & Managers Certificate of Competency in
Management from ISM, Dhanbad in 1998. 1993. He started his career as a Junior
Shri Jha is also pursuing PhD in Mine Executive Trainee in 1989 at Western
Planning from IIT-BHU, Varanasi. Coalfields Limited and served there for
Shri Jha started his career as Junior 19 long years mostly in mechanized
Executive Trainee from Bharat Coking underground mines.
Coal Limited in 1990. Shri Jha worked After Aug, 2008, he served at CIL HQ
mostly in Coal Production Companies in Kolkata in the important departments of
various capacities from Mine Manager to Project Monitoring & Corporate Planning.
GM (Corporate Planning) to Area General
Manager in various underground and He played key role:
Open cast mines of South Eastern
Coalfields Limited and Northern Coalfields 1) Use of MS-Project for first time in CIL
Limited. for monitoring & implementation of
coal mining projects.
Shri Jha played a key role in :
2) Preparing the roadmap for 1 Bt plan
1) Comprehensive Water Management
of CIL
Plan of Jharia Coalfield in 1996.
3) F o r m u l a t i n g & I m p l e m e n t i n g t h e
2) Management of Longwall and Shortwall
underground vision plan of CIL.
operations.
3) Dragline Mines of Northern Coalfields 4) Formulation of vision 2047 of CIL &
Limited. assisting preparation of MoC’s vision
2047 document
4) Installation and Commissioning of "OB
to m-Sand Plant" at Amlohri Project of In his official capacity, he has visited
NCL. Australia, Poland & USA. His vast
experience in underground mining and
Shri Jha also received, "SECL Samman" operational planning is likely to benefit
award in 2003 for successfully managing not only CMPDI but CIL for its future
the longwall and shortwall operations. transit of operations to underground
Shri Jha in his official capacity visited mining.
Japan and Australia.
42
Central Mine Planning & Design Institute Limited
43
Annual Report & Accounts 2023-24
44
Central Mine Planning & Design Institute Limited
45
Annual Report & Accounts 2023-24
19. To review the follow up action The Audit Committee shall review the
taken on the recommendations of following information:
Committee on Public Undertakings i. Management discussion and
(COPU) of the Parliament. analysis of financial condition and
results of operations;
20. Carrying, out any other function
as mentioned in the terms of ii. Statement of related party transac-
reference of the Audit Committee. tions submitted by management;
D. Powers of the Audit Committee: iii. Management letters / letters of
internal control weaknesses issued
The Audit Committee shall have powers by the Statutory Auditors;
commensurate with its role including the
iv. Internal Audit reports relating to
following:
internal control weaknesses;
1. To investigate any activity within its v. The appointment and removal of
terms of reference. the Chief Internal Auditor shall be
placed before the Audit Committee;
2. To s e e k i n f o r m a t i o n f r o m a n y and
employee.
vi. Certification / declaration of
3. To obtain outside legal or other financial statements by the Chief
professional advice. Executive / Chief Finance Officer.
1.10 Composition:
The Audit Committee consists of following members and is headed by a Official Part-time
Director.
S.N. Name of Director Status
1 Chairman
2 Shri Ajitesh Kumar Member
3 Member
4 Shri Satish Jha Member
HoD (Finance), HoD (IAD) and Statutory Auditors are invited to the Audit Committee
Meeting. CFO is the Permanent Invitee and Company Secretary is the Secretary to the
Committee. Senior functional executives are also invited as and when required to provide
46
Central Mine Planning & Design Institute Limited
Company Secretary will act as Secretary to this Committee and HoD (P&A) would be the
Nodal Officer of the Committee providing all services to the Committee.
47
Annual Report & Accounts 2023-24
Medical expenses
CMPF Employer’s
Gross Salary and
(PF+PENSION &
PRP Advance /
Perks (35% of
Basic + Other
Gratuity
Contribution
Encashment
Designation
HRA
Allowances
Perks)
Leave
Name
PRP
Shri Manoj Kumar CMD 40,12,736.57 9,95,091.65 - 12,03,820.97 - 21,08,363.00 - 2,11,930.00 85,31,942.19
Director
Shri R.N Jha (Technical) 16,29,238.35 4,12,354.72 - 4,88,771.51 11,72,609.14 22,10,478.00 20,00,000.00 19,426.00 79,32,877.72
Director
Shri S.K Gomasta (Technical) 19,49,614.78 4,92,884.00 - 5,84,884.43 23,55,190.96 23,16,887.00 20,00,000.00 62,786.00 97,62,247.17
TOTAL 1,94,95,831.93 48,36,336.17 2,48,043.42 58,48,749.58 46,35,803.15 1,14,28,749.74 40,00,000.00 5,49,174.00 5,10,42,687.99
1. Shri Ajitesh Kumar, Director (P&S-I, P&S- II/ NA) is the Govt. Nominee Director from
the Ministry of Coal, New Delhi. His remuneration is being paid by the Ministry of Coal,
Govt. of India.
2. Dr. B. Veera Reddy, Director (Technical) is the Nominee Director from Coal India
Limited, Kolkata and his remuneration is being paid by the Coal India Limited.
48
Central Mine Planning & Design Institute Limited
Details
2021-22 2022-23 2023-24
47th AGM 48th AGM 49th AGM
Date of Meeting 21.07.2022 21.07.2023 05.07.2024
Time 04:00 P.M. 03:00 P.M.
company, Gondwana Place, Kanke company, Gondwana Place, Kanke company, Gondwana Place, Kanke
Road, Ranchi, Jharkhand - 834008 Road, Ranchi, Jharkhand - 834008 Road, Ranchi, Jharkhand - 834008
Date
1.15 Disclosures:
• Materially Significant related party transactions:
The Company has not entered into any materially significant related party transactions with
st
the Directors or the Senior Management Personnel or their relatives for the year ended 31
March, 2024 that may have potential conflict of interest of the company at the large.
No agenda was placed before the Board meetings held during the year 2023-24 in respect of
any contract or arrangement with a related party.
As per related party transactions policy, any transactions between two Government Companies
and transactions between holding Company and Subsidiary Company are exempted.
Contracts or Arrangements with related parties U/s 188 (1) is enclosed as Addendum-VI.
• Details of compliance of Laws by the Company
The Company is monitoring the compliance of various laws applicable to the Company and
there is no adverse report for non-compliance by the Company, penalty, strictures imposed on
the Company by any authority on any matter related to any guidelines issued by Government
during the last three financial year is brought to the notice of the Company.
• Access to the Audit Committee as per the Whistle Blower Policy:
This policy is formulated to provide an opportunity to employees to report to the management
instances of unethical behavior, actual or suspected, fraud or violation of the company’s code
of conduct and to the Audit Committee.
No personnel has been denied access to the Audit Committee as per the Whistle Blower policy
and no cases was reported under Whistle Blower policy during the year.
49
Annual Report & Accounts 2023-24
50
Central Mine Planning & Design Institute Limited
51
Annual Report & Accounts 2023-24
Company Secretary will act as Secretary to this Committee and General Manager (IMS)
would be the Nodal Officer of the Committee providing all services to the Committee.
1.21 Code of Internal procedures and conduct for prevention of Insider Trading
Coal India Ltd., the holding company, has adopted code of Internal procedures and
conduct for prevention of Insider Trading and dealing with securities of Coal India Ltd.
with the objective of preventing purchase and / or sale of the shares of CIL by an
insider on the basis of unpublished price sensitive information. This code has been
adopted by CMPDIL. Under this code insiders are named as designated employees
who are prevented to deal in the CIL’s shares during the closure of trading window.
To deal in securities beyond limit specified, permission of compliance officer is
required. All designated employees are also required to disclose related information
periodically as defined in the code. Company Secretary has been designated as
Compliance officer for this code. The Code of Internal procedures and conduct for
prevention of Insider Trading is also uploaded in the Intranet Website of CMPDIL.
1.22 Accountability of Directors
Memorandum of Understanding (MoU) between the management of CMPDIL and CIL /
MoC, Govt. of India is signed before commencement of the ensuing financial year as
laid down in the DPE Guidelines. Under this agreement, the company undertakes to
achieve the target set in at the beginning of the year and it is intended to evaluate the
performance of CMPDIL at the end of the year against the target fixed. It is done by
adopting a system of “Five point scale” and “criteria weight” which result in calculation
of “composite score”. The composite score is forwarded to DPE through CIL and the
Administrative Ministry (MoC) for their ratification.
The MoU system enables to perform efficiently as there are a variety of parameters
both financial and non-financial (Dynamic, Sectors specific and Enterprise specific
parameters). This process helps immensely in fulfillment of the long ranging objectives
and overall growth. The entire process also ensures transparency and accountability
towards stakeholders.
52
Central Mine Planning & Design Institute Limited
CSR & Sustainability, brings not only risks for the The paid up share capital of CMPDIL is
Mining industry, but also creates a set of Rs. 142.80 crores and registered as Private
opportunities. CSR & Sustainability can help Limited Company and not listed with any Stock
companies secure their social license to operate, Exchange and accordingly the company is not
contribute in a meaningful way to sustainable required to evaluate the performance of its Board,
development. CMPDIL reiterates its commitment Committee and individual Directors.
to social responsibility towards CSR &
Further, annual evaluation by the Board of its
sustainability by integrating social and
own performance and that of committees and
environmental concerns in day-to-day business
individual did not take place, in the absence of
operations. Two tier decision making committees
appointment of two more Independent Directors
have been constituted in CMPDIL to implement
on the Board of the Company. However, annual
its policies and programs.
evaluation would be done on the basis of the
Keeping in view the special nature of its policy which is expected to be formulated by
business, CMPDIL initiated its CSR & Coal India Limited for the Holding Company and
Sustainability activities during 2023-24 which its Subsidiary Companies.
may be found in Part-B of the report.
53
Annual Report & Accounts 2023-24
54
Central Mine Planning & Design Institute Limited
1 block, Ramgarh: 1 block, Godavari Valley: 1 block, and Auranga: 1 block. 2 lignite blocks are in
Ramnad and Nagaur lignitefileds in the state of Tamil Nadu and Rajasthan respectively.
CMPDIL achieved significant milestones in coal and mineral exploration. CMPDIL achieved
drilling of about 8.625 lakh meters with a growth of 26% during the fiscal year.
The overall performance of exploratory drilling in 2023-24 is given below:
(Figures in Lakh meter)
55
Annual Report & Accounts 2023-24
I. COAL SECTOR
a. CMPDI (Departmental) 0.140 0.222 158% 0.064 246%
b. St. Govts.
i) DGM(Nagaland) 0.020 0.019 96% 0.019 2%
e. Sub-Total (Outsourcing)
1.210 1.333 110% 0.704 89%
(b+c+d)
TOTAL COAL (a+e) 1.350 1.555 115% 0.768 102%
56
Central Mine Planning & Design Institute Limited
57
Annual Report & Accounts 2023-24
1.3.2 As per the statutory requirement for obtaining NOC form Central Ground Water Authority
(CGWA), Ministry of Jal Shakti, CMPDIL prepared 94 Comprehensive Hydrogeological Reports
(CHR) and 83 groundwater Modelling Reports (GWM) during 2023-24 for coal mining projects.
1.3.3 Hydrogeological Reports of 25 nos. of mining projects were submitted for preparation of
EIA/EMP during F.Y. 2023-24.
1.3.4 Total 40 nos. of other Hydrogeological studies / chapter for Piezometers / Damage Assessment
Report / Geological Reports / Project Reports / Slope Stability reports / Water supply schemes
were prepared during 2023-24.
1.3.5 Outside Consultancy job and new type of studies: Comprehensive Hydrogeological
Report with groundwater modelling studies for NoC from CGWA of Banduhurang OC,
Turamdih UG and Mohuldih UGP of Uranium Corporation of India ltd. (UCIL), Jaduguda,
Jharkhand have been prepared and submitted during F.Y. 2023-24.
1.3.6 CMPDIL is also engaged in groundwater levels as well as quality-monitoring work to submit
Annual report for compliance of MoEF&CC guidelines for coal mining projects of ECL, BCCL,
CCL, SECL & NCL.
1.3.7 CMPDIL executed MoU with empanelled experts as per CGWA, New Delhi for preparation of
Groundwater Modelling reports.
1.4 Geophysical Surveys:
1.4.3 Geophysical Logging: Boreholes drilled for exploration purposes were geophysically logged
to get the in-situ information of different strata encountered in the boreholes. During the year
2023-24, a total of 4.852 lakh meters of geophysical logging has been carried out for this
purpose in CIL and Non-CIL projects with multi-parametric geophysical logging equipment.
Out of this, 1.719 lakh meters of geophysical logging was done by 6 departmental
geophysical logging units and 3.133 lakh meters of logging was carried out by contractual
agencies.
1.4.2 Surface Geophysical Surveys: CMPDIL has also undertaken Electrical Resistivity &
Magnetic Survey in CIL and Non-CIL blocks for delineation of In-crop of coal seams,
delineation of dykes. A total of about 40.99 line km of Resistivity profiling, 152 gravity
stations in Gravity survey and about 40.66 line km of Magnetic survey have been carried
out in FY 2023-24.
A total of 234.568 line km of Seismic survey has been carried out through departmental and
outsourcing. Out of 234.568 line km, around 205 line km of 2D Seismic Survey has been
carried in Bundeli Block, Korba Coalfield, Dip side of Kolar Pimpri Block, Wardha Valley
Coalfield, Noonbira Block, Korba Coalfield, North of Kartali 1 , Korba Coalfield , Saristhali
South , Raniganj Coalfield and Tamra Block, Raniganj Coalfield through departmental
resources and 4.48 sq. km. (29.568 LKM) of 3D seismic survey through outsourcing.
1.4.3 Reports: A total of 22 Geophysical Reports were submitted during 2023-24 out of
which, 6 were scheduled reports and 16 were unscheduled reports and chapters for GR.
Out of these 22 reports, One report of seismic survey, two reports of resistivity imaging
survey, five reports of Integrated Geophysical surveys, one report for project report(PR)
and geophysical chapters for Thirteen no. of GRs.
58
Central Mine Planning & Design Institute Limited
1.5 Geosystem:
1.5.1 Mine Summary Preparation for Auctioning of coal blocks: Apart from above exploration
work, CMPDIL provided preliminary geological information of existing Captive Mining Blocks
to MoC for allotment purpose. After the process of allotment is over, original Geological
Report is provided by CMPDIL to allottee on payment of total cost of exploration.
Mine summary of approx. 100 coal blocks have been prepared for Auction of Coal Blocks.
And clarification provided to the various queries of Bidders regarding block allocation/
auction.
1.5.2 Mine Summary Preparation for Auctioning of lignite coal blocks: Block boundary re-work
exercise was done due to considerable difference in explored area and lignite development
area for identification of lignite coal blocks and subsequently 9 lignite coal blocks were
identified for auction. Mine dossier for 9 lignite coal blocks were prepared and DSS/ESZ
analysis was carried out for these blocks.
1.5.3 Geological block Boundary certification: As per guidelines issued by MoC, CMPDIL is
certifying the plan submitted by the allocates, the geological co-ordinates used in preparation
of mining plan is in accordance with vesting order & geological co-ordinates covered by
mining plan do not encroach any other adjacent block.
10 no. of Non-CIL coal block boundaries were certified as per MoC 2015 mandate, 3 no. of
Non-CIL coal block boundaries certification for prospecting license.
1.5.4 Updating OCBIS application in Web: OCBIS application in Web was updated for 49 coalfields
with latest block boundary.
1.5.5 Assessment of Prognosticated Coal Bearing Area: With accrued knowledge and
continuing regional exploration by different agencies, the total estimated basinal area of
Gondwana Coalfields (43 nos.) and Tertiary Coalfields (19 nos.) assessed to be about
67032 sq km, while the total prognosticated coal bearing area of the country stood at about
32902 sq km as on 01.04.2023.
1.5.6 Modelling for Dhudhiasol East Nickel and Copper mineral through Vulcan software was
completed.
1.5.6 Trainings on GIS and Minex software to GSI officials and inter departmental employees were
also conducted.
2.0 COAL BED METHANE (CBM)
2.1 Collaborative commercial development of CBM in Jharia & Raniganj Coalfields by the
consortium of CIL & ONGC
Govt. of India allotted two CBM blocks 1. Jharia CBM Block 2. Raniganj North CBM Block to
the consortium of ONGC–CIL on nomination basis for commercial development of CBM in
2002.
CMPDIL is Technical Consultant to CIL for Development of these two Blocks.
Jharia CBM Block is under Development Phase and 11 no of Development Wells have been
drilled upto March,24. Creation of surface facility including pipeline laying work is in progress.
59
Annual Report & Accounts 2023-24
Revised Field Development Plan (Stage-1) for Raniganj North CBM Block has been approved
by both ONGC and CIL in 2023-24. The Block is under Development Phase. Land acquisition
activities for drilling of Development wells is in progress.
2.2 CBM Development in CIL Leasehold Area
Govt. of India in partial modification to CBM Policy, 1997 date 8 th May, 2018 granted
permission to Coal India Limited and its subsidiaries to explore and exploit CBM from its
areas under Coal Mining Lease.
CMPDIL is Principal Implementing Agency (PIA) for the development of CBM in CIL leasehold
areas i.e. BCCL, ECL & SECL.
Three (03) CBM blocks are presently under consideration in CIL Leasehold areas: 1.) Jharia
CBM Block-I (Jharia Coalfield), 2.) Raniganj CBM Block (Raniganj Coalfield), 3.) Jharia CBM
Block-II (Jharia Coalfield)
Jharia CBM Block-I (BCCL leasehold area) has been awarded to M/s Prabha Energy Private
Limited (PEPL) for extraction of CBM on revenue sharing basis. Statutory Clearances (EC,
CTE & CTO) for Exploration Phase have been obtained and Block is under Exploration
Phase.
Tender for Raniganj CBM block was floated thrice in 2020 & 2021, however no bid was
received. The area of the Block is being re-assessed following which Tender for selection of
CBM Developer will be floated.
Project Feasibility Report for the Jharia CBM Block-II has been submitted to BCCL.
2.3 CBM LAB
CBM and Shale gas related studies under Promotional Exploration/Regional/Detailed
Exploration during 2023-2024 by CBM Lab
CMPDIL is carrying out studies related to "Assessment of Coalbed Methane Gas-in-Place
Resource of Indian Coalfields/Lignite fields" through boreholes drilled during promotional/
regional/detailed exploration. CBM Lab under Promotional Exploration programme completed
field desorption studies in 15 boreholes for CBM and 5 boreholes for Shale Gas against a
proposed annual target of 8 boreholes in FY2023-24 thereby representing a substantial 56%
growth in annual revenue generated by the lab.
Gas permeability tests were completed in 110 coal samples and 50 shale samples, while porosity
studies were completed in 110 coal samples and 50 shale samples. TOC analyses have been
completed in 7 boreholes for shale gas and Rock Eval Pyrolysis studies have also been
completed in 7 boreholes
This study creates the data base for assessment of CBM & Shale gas potentiality and facilitate
delineation of more blocks for CBM & Shale gas development.
Additionally, as part of R&D studies, CBM Lab for the first time in 2023-24 conducted Rock eval
pyrolysis studies in coal samples and the results are being used in S&T project titled "Reservoir
characterisation and Numerical Modelling of Coal Reservoir for Enhanced Coal Bed Methane
Recovery and Prospects for Carbon Sequestration".
60
Central Mine Planning & Design Institute Limited
Growth of CBM Lab in past five years in terms of Revenue generation and Achievement of CBM
Lab in FY 2023-24 with respect to Annual Target is shown in Figure (a) and Figure (b)
respectively.
0
2019-20 2020-21 2021-22 2022-23 2023-24
61
Annual Report & Accounts 2023-24
"Reservoir
Characterization
Sample Collection has been
and Numerical
done from 5(five) Blocks under
Modelling of Coal
Jharia, Raniganj and Sohagpur
Reservoir for 03rd 02nd
IIT Bombay & Coalfields. Geomechanical,
2. Enhanced Coal January, January, 1.93 Crore
CMPDIL mineralogical/chemical and
Bed Methane 2023 2025
petrophysical data pertaining to
Recovery and
few blocks has been generated
Prospects for
for identified coal seams
Carbon
Sequestration"
62
Central Mine Planning & Design Institute Limited
During the year 2023-24, expert consultancy services were also provided to subsidiary
companies of Coal India Limited in the field of Environmental Management and Monitoring,
Remote Sensing Studies, Land use/land cover and vegetation cover mapping, Energy Audit
(Diesel & Electrical) and Benchmarking of Opencast mines, Illumination Survey, Physico-
mechanical tests on Rock and Coal Samples, Subsidence Studies, Strata Control, Non-
Destructive Testing (NDT), Controlled Blasting & Vibration Studies and Explosive Utilisation,
Ventilation/Gas Survey of UG mines, Mining Electronics, Petrography Study on coal
samples, Coal Core Processing & Analysis, Washability tests, OBR Survey, Carrying
capacity of coal mining areas, Slope Stability Study, Effluent/Sewerage Treatment Plants,
Mine Closure Auditing, etc.
During the year 2023-24, a total of 338 reports have been prepared. The break-up of reports
prepared has been given below:
REPORTS Nos.
Geological Reports 31
Project Reports 40
Draft EMPs/Form-I/IV/VI 54
Other Studies 213
TOTAL 338
63
Annual Report & Accounts 2023-24
64
Central Mine Planning & Design Institute Limited
Regional Regional
Name of the Reports Name of the Reports
Institute/HQ Institute/HQ
6. Ballarpur NW OC 2. Lakhanpur OCP Expn.
7. Pimpalgaon Deep OC (Amendment) 3. Vindhya UG, SECL (Addendum EMP for
8. Makardhokra-I OC (Amendment) revalidation)
9. Dhuptala Expn OC (Form III : Amendment HQ 1. Vijay West UG Mine, SECL (Expn. in 7 (ii))
in ToR) 2. Rani Atari UG Mine, SECL (Expn. in 7 (ii))
10. Pimpalgaon Deep OC (Form IV: Amendment 3. Tikak OCP (under 7(ii) 50% expansion)
in EC)
11. Kolgaon OC 4. COAL & MINERAL PREPARATION
12. Ghonsa Extn. OC
Coal & Mineral Preparation Division offers
13. Umrer Expansion OC (Form-VI: Extension
technical consultancy services for Greenfield
of EC)
Coal washeries, Mineral beneficiation plant and
RI-V 1. Mahamaya OC Modification / Modernization of existing plants.
2. Singhali UG (Form-VI : Validity Extension) These services encompass exhaustive laboratory
3. Vindhya UG (Form-VI : Validity Extension) studies, Preparation of Pre-Feasibility Report
4. Umaria UG (Form-VI : Validity Extension) (PFR), conceptual report (CR), bid process
RI-VI 1. Block-B OCP (Form III : Amendment in ToR) management, contract document preparation and
2. Nigahi OCP (Form III : Amendment in ToR) assistance in award of works followed by scrutiny
3. Bina OCP (Form-I for Expn.) of drawings during project execution. It also
4. Khadia OCP (Form III : Amendment in ToR) renders wide range of R&D services and
5. Bina OCP (Amendment & Extension of EC) corporate support. CMP Lab has received
RI-VII 1. Kulda OCP (Amendment in EC) Re-accreditation from National Accreditation
2. Garjanbahal OCP (Amendment in EC) Board(NABL) for Testing and Calibration
3. Jagannath OC (Amendment in EC) Laboratories in July 2022. Such reorganized body
HQ 1. Tikak Extn. OCP (Expn. in capacity) is considered as the first essential step for
Draft EMP facilitating mutual acceptance of test results.
RI-II 1. Cluster VIII (Addendum EIA/EMP)
RI-III 1. Piparwar UGP (Phase-I) The Division is equipped with ISO certified modern
2. Rajarappa Washery laboratory with latest and sophisticated equipment
3. Rohini Expn. OCP for carrying out laboratory scale studies.
4. Kedla OCP (Addendum for Violation)
The following major jobs have been completed by
5. North Urimari OCP (Clause 7(ii))
this Division during the year 2023-2024.
RI-IV 1. Waghoda UG (Revalidation)
2. Dinesh Expn. OC 4.1 CONCEPTUAL REPORTS
3. Vishnupuri-II UG (Revalidation)
4. Tawa UG (Revalidation) • UCE of CR of Basantpur-Tapin Washery
5. Bhatadi Expn. OC (Revised) (4.0 Mty), CCL
RI-V 1. Gayatri UG Expn. 4.2 PRE-FEASIBILITY REPORTS &
2. Khairaha UG Expn. DETAILED PROJECT REPORT
3. Kusmunda OCP (Phase II)
• Revised Pre-feasibility report for setting
4. Rehar UG Mine (Revalidation case)
up of New Sawang coking coal washery
5. Katkona UG Mine (Revalidation case)
Kathara area.
RI-VI 1. Bina OC (Addendum EIA)
2. Block B OCP • Preparation of detailed project report
for Zambezi mine along with CHPP
3. Nigahi OCP
and logistics, ICVL. CMP Division
RI-VII 1. Kulda OCP including Lalma
prepared detail report of CHPP.
65
Annual Report & Accounts 2023-24
66
Central Mine Planning & Design Institute Limited
67
Annual Report & Accounts 2023-24
G. Vetting of Draft Reply prepared against L. Year Coal & OB lead assessment for
queries raised by bidders for selection Tirap OCP(0.6Mty)
of MDO for Rajbar E & D Block,TVNL.
6.3 Presentation of Technical Papers in
International Conference
H. Scientific study including Slope Stability
and Large Box Shear Tests in Technical paper was presented by a two member
Geotechnical Lab. for different OC team from OC Division at International
projects of CIL as per CMR 2017: Rocscience Conference (RIC 2023), 24-26 April
2023, at Toronto, Canada.
• Jayant OCP, NCL
6.4 Earth Science Museum:
• Khadia OCP, NCL
• External OB dump of LEDO OCP Technical support in establishment of the gallery
of Opencast mine showing features like
• Block-E OCP Benches, OB dump, evacuation, the working of
• Jhingurdah Bottom, NCL Dragline, Surface miner, Shovel -Dumper, drilling
• Block-B OCP, NCL & blasting, etc.
• Balkudra OCP, CCL Supported in scrutiny & finalisation while
preparing a video film showing Opencast mining
I. Large Box Shear Tests in Geotechnical operation for Audio-Visual Display on large
Lab. for OB samples of different OCPs screen.
for Scientific study at RIs:
There is also a provision of watching the
• Rajnagar OC, SECL operation of OC Mine in AUGMENTED REALITY
• Gevra OC,SECL MODE and VIRTUAL REALITY MODE through
• Kulda OC,MCL V.R. Set.
• Sharda OCP,SECL 7.0 UNDERGROUND MINING
J. Mine Capacity Assessment/Equipment 7.1 Major completed jobs
performance/Specific consumption
studies: A. Outside consultancy jobs:
• Assessment of capacity and capacity
• DPR for U/G mining of Amelia Coal Block
utilization for Opencast mines of CIL
of M/s THDC India Ltd.
during 22- 23
• Conceptual Report for composite DPDH
• Performance of HEMM during 2022-23 block of M/s WBPDCL.
for all subsidiaries of CIL
• Vetting of response of queries raised by
• Specific consumption in opencast mines
prospecting bidders, prepared and
of CIL during 2022-23 for Diesel,
submitted by M/s a’XYKno Capital
Explosive and Electric power
Services Private Ltd., the Transaction
• Performance of HEMM Dumpers, Advisor for selection of Mine Developer
Excavators and summary of CIL during and Operator (MDO) for development
2022-23 and operation of Rajbar E&D coal.
K. Rated Capacity Assessment & B. CIL jobs:
Production buildup of Mirzagaon North • 3D Subsidence Prediction and
& South Block. Management Study for Gayatri, SECL.
68
Central Mine Planning & Design Institute Limited
69
Annual Report & Accounts 2023-24
70
Central Mine Planning & Design Institute Limited
71
Annual Report & Accounts 2023-24
26) Architectural and allied consultancy 11) Drawing scrutiny of 190T dumper repair
services for "Construction of sports workshop at Jayant OCP, NCL.
complex along with associated
infrastructures at IICM". 12) D r a w i n g s c r u t i n y o f C W S J a y a n t
(upgradation), NCL.
27) Architectural and allied work for
"Construction of new OPD building at 13) D r a w i n g s c r u t i n y o f J a y a n t O C P
Central Hospital Dhanbad, BCCL". s e c o n d a r y s i z e r, N C L .
28) PMC services for Planning, Design, 14) Drawing scrutiny of BOBR Track Hopper
Engineering, Construction, Fabrication, of 5.0 MTPA Patherdih, New Washery,
Erection, Supply, Installation, Testing BCCL.
and Commissioning of Solar Power 15) Scrutiny of drawings/documents of
Plants in various areas of CCL. workshop & store at Dudhichua OCP,
29) PMC services for Planning, Design, NCL as per AWP 2023-24.
Engineering, Construction, Fabrication, 16) Scrutiny of design/drawing for Coal
Erection, Supply, Installation, Testing handling plant at RGOC3 6 CHP. RG2
and Commissioning of Solar Power Area, SCCL.
Plants in various areas of WCL.
8.2 DESIGN/ DRAWING SCRUTINY OF FMC 8.3 PROJECT PLANNING JOBS:
& OTHER PROJECTS:
A. PR preparation/Cost Updation of
1) Scrutiny of design/drawing for Bhojudih civil part of
washery, BCCL.
1. Tallaipalli (25 MTY), NTPC
2) Scrutiny of design/drawing for Patherdih
2. Block E (15.0 MTY), BCCL
washery, BCCL.
3. Kyada Chaudhar Gariapani, ECL
3) Scrutiny of design/drawing for Rajmahal
4. RCE of Hurra-C OCP of ECL.
CHP, ECL.
5. Preparation of combined PR and
4) Scrutiny of design/drawing for Janjhra
customized MDO documents for
CHP, ECL.
Chuperbhita-Simlong OCP,
5) Scrutiny of design/drawing for Block-B Rajmahal area.
CHP, NCL. 6. Jeevandhara (2.5 MTY), CCL
6) Scrutiny of design/drawing for Kaniha B. Technical vetting of PR/RPR for 18 nos.
CHP, MCL. of reports forwarded to this department
7) Scrutiny of design/drawing for Gevra for technical vetting by PAD throughout
5&6 silo, SECL. the year.
8) Scrutiny of design/drawing for HURA-C 8.4 CIVIL & ARCHITECTURAL DETAILED
CHP, ECL. DESIGN & DRAWING JOBS:
9) Drawing scrutiny of 190T dumper repair 1) Preparation of design, structural
workshop at Amlohri OCP, NCL drawing, detailed estimate etc. for
construction of excavation workshop
10) D r a w i n g s c r u t i n y o f B l o c k B O C P
and other allied infrastructures in respect
workshop, NCL.
of Jarangdih OCP (1.5 Mty), Kathara
Area, CCL.
72
Central Mine Planning & Design Institute Limited
2) Design of boundary wall with wind barrier 2) Preparation of NIT, estimate (Vol II & III)
system along periphery of railway siding for coal handling plant (2.5 Mty) of
for Samleshwari OCP, MCL. Mohanpur OCP (Ph-II), Salanpur Area,
ECL.
3) Shifting of ETP as per revised mine plan
of Jhingurda OCP for 4.0 MTPA. 3) NIT for Construction of 2X2MVA,11kV/
3.3kV Substation at Bonjemehari OCP,
8.5 HYDROLOGICAL STUDIES JOBS: Salanpur Area, ECL.
1) Study of diversion of Tumni nala at
4) NIT for Construction of 2X1.6MVA,11kV/
Nakrakonda-Kumardihi B colliery of
3.3kV Substation at Tapin south OCP,
Bankola Area, ECL.
Hazaribagh Area, CCL.
2) Study of diversion of 06 nos. of Nalah at
5) NIT/Tender Document for Secondary
Patratu ABC, UGP, Sanghmitra OCP,
Sizers at Krishnashila CHP, NCL.
Chandragupta OCP, Pundi OCP, Ashok
Exploration and Argada OCP. 6) Scheme for installation of fixed water
sprinkler system (Fog-Mist) type all
3) Scientific Study & design of embankment
along the haul road leading to Railway
along water body of Basundhara River,
siding, CHP and OB dump Area at
Chaturdhara / Telendra Nullah and
Nigahi OCP, NCL.
Chhatjhor Nullah at Siarmal Open Cast
Project, Mahalaxmi Area of Mahanadi 7) Modification of ETP and STP and
Coalfields Limited. Preparation of NIT for Dudhichua Project,
NCL.
4) Scientific study for engineering design &
strength of 1100 m long embankment 8) Preparation of NIT (Technical &
against HFL of Damodar River. Commercial) for installation of secondary
sizers(-100mm) at the existing Jayant
5) Design of Bangaru Nallah Diversion for CHP, NCL.
Bharatpur OCP, MCL.
9) Preparation of NIT & cost estimate for
6) Hydrological study of Supai Nala for construction of 33 Kv/11 Kv/3.3 Kv
Baitarni West coal mine Talcher coal substation at Giddi washery, Argada
field, OMC. area, CCL.
7) Design of Concrete lining of Katri river 10) NIT for design, engineering, construction
for Block E project, BCCL. & commissioning of New Workshop &
8.6 OUTSIDE JOBS: store at Bina-Kakri Amalgamation OCP,
NCL (14 MT).
1) Consultancy service contract for setting 11) Consultancy services for preparation of
up of Coal handling plant at RGOC3 6 estimate for Chandragupt CHP of 15
CHP. RG2 Area on EPC mode. Mty capacity.
8.7 PREPARATION OF TENDER
12) Preparation of DPR & turnkey tender
DOCUMENT/ESTIMATION:
document for Civil works in and around
Gyratory crusher house,1c tunnel and
1) Preparation of scheme and turnkey MCC2 at CHP, Bina project, NCL.
tender document for Sewage Treatment
Plant (STP) and Sewage Network for 13) NIT/Tender document for shifting of
Basundhara Area Colony, MCL. overhead line of Block-B OCP of NCL.
73
Annual Report & Accounts 2023-24
74
Central Mine Planning & Design Institute Limited
Regional Institute I
• PR for Parascole Jambad UG
• PR for Nabkajora Madavpur UG
• PR for Nimcha UG
• PR for Sangramgarh OC
• PR for Rangamati UG
Figure 3 Auditorium at DAV Urimari, Regional Institute II
Barka Sayal Area, CCL.
• PR for UG mining in combined
property of pure Benidih
incline of Phulwaritand Colliery
and Amalgamated Block –II
OCP, Block area (1.92 Mty)
• PR for Kalyaneshwari OC
amalgamating with property of
Ramnagar Block of SAIL, CV
area (4.0 Mty)
75
Annual Report & Accounts 2023-24
76
Central Mine Planning & Design Institute Limited
77
Annual Report & Accounts 2023-24
78
Central Mine Planning & Design Institute Limited
79
Annual Report & Accounts 2023-24
9.7 Power Supply and Distribution & • NIT for 33kV Substation Manikpur
Control Systems OCP , Korba Area
• N I T f o r 2 X 1 0 M VA , 3 3 / 6 . 6 k V
Head Quarter Substation Dipka OCP
• Preparation of NIT & cost estimate
• NIT for 33/6.6-3.3 kV Township
for construction of 33 Kv/11 Kv/3.3
Substation at Kusmunda Area
Kv substation at Giddi washery,
Argada area, CCL. • NIT for 2X 2.5MVA 33/3.3Kv at
Kanchan OCP,Johilla Area
• NIT for construction of 2x1.6 MVA ,
11kV/3.9 kV substation with switch • N I T f o r 2 X 4 M VA 3 3 / 3 . 3 K v a t
yard & boundary wall at Tapin Shiwani UG, Bhatgaon Area
South, OCP of CCL.
• NIT for 2X3.15 MVA 33/0.433kV
• NIT/ Tender document for shifting Substation at NSN Colony SECL
of OH Line of Block-B OCP HQ Bilaspur
• Renovation of 33/11 KV Central • NIT for 33kV Substation Katkona
Substation, Balanda, Jagannath UG, Baikunthpur Area
Area.
• NIT for retender of 33kV Overhead
Regional Institute II Transmission lines on steel towers
• Estimate & layout Drawing for at Gevra OCP
Kalyaneshwari OCP • NIT of 33kV Overhead Transmi-
• Estimate & Layout Drawing for ssion line on steel towers at Dipka
OCP
Amalgamated Block –II and Pure
Benidih U/G mine Regional Institute VII
80
Central Mine Planning & Design Institute Limited
81
Annual Report & Accounts 2023-24
82
Central Mine Planning & Design Institute Limited
83
Annual Report & Accounts 2023-24
i) Maintenance of the buildings, viz. office buildings and residential staff quarters.
Maintenance of cleanliness, clean and green environment with necessary horticulture
works and maintaining the same.
ii) Maintenance of all electrical, electronic and mechanical equipment pertaining to the
office and maintaining the inventory of the same.
iii) Maintenance of all office furniture.
iv) Water supply management by taking-up necessary steps.
v) Power management by taking-up necessary steps to conserve and save electricity.
vi) To ensure receipt, checking and submission of proposals for payment of electricity bills,
telephone bills, water bills and other statutory payments etc.
vii) Liaison works with local statutory bodies like Municipal Corporation and JBVNL.
Following are the list of completed and running works under Capital works, running repair
works, special repair works and CSR works in 2023-24 in TE & CM Division of CMPDIL
(HQ) :
84
Central Mine Planning & Design Institute Limited
85
Annual Report & Accounts 2023-24
Total 250.25
86
Central Mine Planning & Design Institute Limited
a. Physical performance
The status of Coal S&T projects during FY 2023-24 is as follows (Details in Annexure-A):
2. Indigenous Development of NIR spectroscope for CP-52 Shri Ramdeobaba College of 110.75
instant prediction of Coal Quality Parameters Engineering & Management
(RCOEM), Nagpur, CIMFR,
Nagpur and SCCL,
Kothagudem
3. Recycling Coal Mine Overburden To Reuse As A EE-53 Jawaharlal Nehru Aluminum 285.92 lakh
Value Added Building Material To Promote A Research Development and
Circular Economy Design Centre (JNARDDC),
N a g p u r , B I T, M e s r a ,
Vi s v e s v a r a y a N a t i o n a l
Institute of Technology
Nagpur (VNIT), Nagpur, and
CMPDIL, Ranchi
87
Annual Report & Accounts 2023-24
7. Development of hard carbons and ultrahigh specific CU-61 CMERI, Durgapur, Centre for 155.62
surface area porous activated carbon from coal for Advanced Studies in
energy storage applications Electronics Science and
Technology (CASEST), School
of Physics, University of
Hyderabad, Hyderabad and
SCCL, Kothagudem
8. Development of Indigenous technology for extraction CP-53 Indian Institute of Technology, 581.05
of critical minerals including rare earth elements Guwahati, Panjab University,
from overlying strata of Northeastern coalfields Chandigarh and NEC,
Margherita
9. Coal Mine Overburden Alkali-activated Composites MT-182 VNIT, Nagpur, JNARDDC, 259.37
(CMOAAC) for Pre-Fabricated 3D Volumetric Nagpur, RI-IV, CMPDIL,
Construction Elements & System thereof Nagpur and IIT (BHU),
(3DVCES) Varanasi
10. Design and Development of a Model Cargo- MT-183 IIT, Kanpur 219.63
Hyperloop using Pipe Following Robot
11. Development of an Indigenous Ground Vibration MT-184 CMPDIL, Ranchi, IIT, 209.77
Monitoring and Analysis System using IoT Kharagpur, SCCL,
Enabled Devices and AI-ML Techniques Kothagudem and NCL,
Singrauli
88
Central Mine Planning & Design Institute Limited
Name of S&T Projects funded by Ministry of Coal (MoC) completed during 2023-24
1. Study of hazards due to mining induced sub-surface cavities IIT-ISM, Dhanbad and ECL, 199.96
and waterlogged areas in inaccessible old workings in Sanctoria
underground coal mines using geophysical technique
[Project code: MT-173]
3. Indigenous development of early warning radar system for SAMEER, Mumbai, CSRE, IIT, 585.58
predicting failures/slope instabilities in open cast mines – Bombay and CMPDIL, Ranchi
[Project code: MT-169]
89
Annual Report & Accounts 2023-24
b. Financial performance:
Budget provisions vis-à-vis actual fund disbursement during the period are given below:
2022-23 2023-24
RE Actual BE 2023-24 (as on 31.3.2024)
67.00 66.98 70.00 43.31
Annexure-B
R&D Projects funded by CIL approved during 2023-24
2. 5G Captive non-public network for integrated voice, video & CDAC, Thiruvananthapuram 2406.54
data communication in opencast coal mines. and CMPDI, Ranchi
[Project Code:CIL/R&D/05/03/2024]
3. A Pilot Project on Underground Coal Gasification (UCG) to CMPDIL (HQ), Ranchi, ECL, 2309.63
establish technology in Indian geo-mining conditions Sanctoria and M/s Ergo Exergy
(Phase-I). Technologies Inc (EETI),
[Project Code:CIL/R&D/04/20/2023] Canada
90
Central Mine Planning & Design Institute Limited
2. Effect of Blasting on Opencast Mine Dump and Development CMPDIL (HQ), Ranchi, BIT, 344.22
of Relationship between Blast Induced Vibration and Dump Mesra and IIT-ISM, Dhanbad
Design.
[Project code: CIL/R&D/01/73/2021]
3. Design of Protective Barrier Pillar against Large Water Head IIT-BHU, Varanasi and ECL, 87.47
in Underground Coal Mines. Sanctoria
[Project code: CIL/R&D/1/75/2021]
4. Appraisal of Gondwana Sediments (Coal, Clay, Shale, CMPDIL (HQ), Ranchi and NCL, 210.81
Sandstone) for Trace Elements & REE concentration in the Singarauli
Singrauli coalfield.
[Project code: CIL/R&D/04/13/2021]
5. Development of an indigenous optical fiber based instrument Innovation Cell & Mining 495.97
for measuring in-the-hole Velocity of Detonation [VOD] and Electronic (ME) Division,
analyze the performance of explosive in field condition. CMPDIL (HQ), Ranchi
[Project code: CIL/R&D/01/72/2021]
12 BLASTING
CMPDIL has developed technical expertise and capabilities to render value added services
in the field of controlled blasting and vibration study, testing of explosives and accessories,
fragmentation assessment and improvement study for gainful utilization of HEMM. Blasting
Division of CMPDIL is equipped with the state-of-art equipment viz. High Speed Camera,
Data Trap-II Micro Trap-II, Handi Trap- II for in-the-hole VOD measurement, fragmentation
assessment and measurement by WipFrag software, Blast simulation by JK Simblast and
Digital VOD Meter for VOD measurement of explosive in unconfined condition.
Technical services rendered to different subsidiaries of Coal India Limited & outside
agencies during 2023-24:
12.1 JOBS WITHIN CIL SUBSIDIARIES:
1. Random sampling and testing of Explosives (Bulk Explosives, Non Permitted
Large Diameter (NPLD) & Permitted Small Diameter Explosives (PSD)) &
Accessories (Nonel, Detonating Fuse, MS connector, Cord Relay, PETN Cast
Booster, Emulsion Cast Booster, Electronic Detonator & CDD/ CED Detonator)
throughout the year:
91
Annual Report & Accounts 2023-24
• BCCL, CCL, & NEC - tested by Blasting Division of CMPDIL (HQ) - 60 Reports
• ECL - tested by Blasting cell of CMPDIL (HQ) & RI-I, CMPDIL. - 28 Reports
• WCL - tested by Blasting cell of RI-IV, CMPDIL - 28 Reports
• SECL - tested by Blasting cell of RI-V, CMPDIL - 28 Reports
• NCL - tested by Blasting cell of RI-VI, CMPDIL - 28 Reports
• MCL - tested by Blasting Division CMPDIL (HQ)
and Blasting cell of RI-VII, CMPDIL - 28 Reports
92
Central Mine Planning & Design Institute Limited
12.3 OUT- SIDE CONSULTENCY JOB DONE BY BLASTING CELL OF RI-VII, CMPDIL
• Scientific study for controlled blasting & vibration study: - 4 Reports
13 LABORATORY SERVICES
13.1 Chemical Laboratory
The Chemical Lab is equipped with conventional and sophisticated equipment(s) like
Thermogravimetric Analyser for proximate analysis of coal/coke/lignite, automatic
Bomb Calorimeter for determination of gross calorific value of coal & lignite, CHNS
apparatus for determination of Carbon, Hydrogen, Nitrogen & Sulphur, AFTR
instrument for Ash fusion temperature range (IDT, ST, HT & FT) of coal, Plastometer
for determination of plasticity of coal and other equipments for conducting manual tests
and Special Tests and X-Ray Fluorescence (XRF) for determination of elements in
oxide form in coal ash. The laboratory has very recently equipped itself with X-Ray
Diffractometer system (XRD) for carrying out analysis of identification of mineral
phases in non-coal samples and quantifying free silica in mine dust samples.
93
Annual Report & Accounts 2023-24
GCV, HGI, Caking Properties etc.) for both coking and non-coking coal samples of
different coalfields as per job requirement. These analyses are carried out for bore
core coal samples and RoM coal. The number of coal samples whose analysis has
been carried out during 2023-2024 is given below:
94
Central Mine Planning & Design Institute Limited
(h) Physico - Mechanical properties test of B.H. No. MKTD – 129 of Kotmer Block ,Mand
Raigarh Coalfield.
(i) Physico - Mechanical properties test of B.H. No. APPS – 27(P- 44) of Patratu South
Block, South Karanpura Coalfield.- Under progress
(j) Physico - Mechanical properties test of B.H. No. MKTD – 60 of Kotmer Block , Mand-
Raigarh Coalfield.-Under progress.
B. Strata Control:
RMR/ Scientific study & SCAMP report completed:
(i) Scientific Study and Strata control and Monitoring Plan (SCAMP) of WP VE-1 Panel
of Nandira Colliery, MCL.
(ii) Scientific study for preparation of strata control & monitoring plan for depillaring of
developed panel F (F2 & F3) of R-II seam of Rajgamar 4 & 5 incline of Korba area,
SECL.
C. Mine Ventilation /Pillar Stability Study/UG Fire dealing & Mine gas survey
95
Annual Report & Accounts 2023-24
D. Unscheduled Jobs
(i) Test results on PMP of core samples at Rajnagar OC, Hasdeo Area, SECL.
(iii) Test results on PMP of core samples at Jayant OCP & Khadia OCP, NCL.
(iv) Test results on PMP of coal samples of B.H. No. CMCSA-15 of Central Salanpur,
Raniganj Coalfield for S & T project.
(v) Test results on PMP of coal samples of B.H. No. SJSD11 of South Damuda & BH
No.-MMW- 22, Mahal West Block, Jharia Coalfield for S & T Project.
(vi) Testing of rock samples for Dipka Expansion Project, Dipka Area.
(vii) PMP testing of rock samples of Block B and Jhingurdah Project, NCL.
(viii) PMP testing of rock samples of Nawapara UG Mine, Bhatgaon Area, SECL
(ix) Test results on PMP of core samples at Amlohri Project & Dudhichua Project, NCL
(a) Design & stability of pillar/arryas of pillar method for different mining method of Coal
Mining working. (CIMFR)/IIT(ISM)/CMPDIL
14. ENVIRONMENTAL SERVICES
14.1 EIA / EMPs
CIL PROJECTS
During the year 2023-24, Environment Department prepared a total of 29 nos. of Form-1
(including Form III, IV & VI) and 25 nos. of Draft EMPs/Addendum EMPs. Grand total of 54
nos. reports were prepared.
14.2 Outside Projects
During the year 2023-24, Environment Department prepared:
• Conceptual Report of Restoration for Mining Affected Land in the State of Meghalaya.
• Final Soil Moisture Conservation (SMC) Report for Naini Coal Mine, M/s SCCL.
• Final Report on Level-1 Aquifer and Soil Moisture Conservation (SMC) study for
Radhikapur West & Radhikapur East Coal Mine, M/s Vedanta Enterprises Ltd.
96
Central Mine Planning & Design Institute Limited
• Final Study Report of Carbon Footprint and Roadmap for Carbon Neutrality, M/s SCCL.
14.3 Environmental Monitoring of Air, Water, and Noise
The Ministry of Environment, Forests & Climatic Change (MoEF&CC) grants Environmental
Clearance (EC) to mining projects on the condition that Routine Environmental Monitoring
(REM) is conducted. This monitoring is essential to verify the effectiveness of the pollution
control measures implemented at the project sites and to ensure adherence to the
stipulated EC conditions during the operational phase of the mines.
During the financial year 2023-24, environmental monitoring of 299 projects/clusters/
establishments of CIL (ECL-16, BCCL-17, CCL-72, WCL-84, SECL-69, NCL-13 and
MCL-28) were carried out through eight environmental laboratories located at Asansol,
Dhanbad, Nagpur, Bilaspur, Bhubaneswar, Hasdeo, Jayant, and Ranchi.
Total Samples Collected & Analyzed during the financial year 2023-24 : Air :1,39,005 Nos,
Noise: 23,313Nos +312 Nos(Day & Night + Day Only ) & Water :21,023 Nos.
The total revenue earned from Environmental Services during FY 2023-24 is Rs.315.95
Crores (provisional) excluding GST.
97
Annual Report & Accounts 2023-24
• Scheme for Upgradation & Modification of 10.5 MLD & 4.0 MLD ETPs of Nigahi OCP,
Singrauli, NCL
98
Central Mine Planning & Design Institute Limited
CMPDIL under SDC jobs as directed by MoC has prepared the following reports and
submitted:
• Greening Initiatives in Coal and Lignite PSUs under SDC for MoC has been prepared
& submitted by CMPDIL.
14.9 Special Studies
• Soil Moisture Conservation (SMC) Study for Siarmal OC, MCL & Chhal OC Project,
SECL.
• Final Mine Closure Plan of Ledo Colliery ,NEC & Baragolai Colliery,NEC.
• Biodiversity assessment of reclaimed OB dumps site of Ghughus OC Mines,
Wani Area,WCL & Dhoptala OC Mines,Chandrapur Area,WCL.
99
Annual Report & Accounts 2023-24
100
Central Mine Planning & Design Institute Limited
B) Vriksharopan Abhiyan
CMPDIL planted 478 saplings across 20 locations of which 93 saplings were planted
within office cum residential complex and balance 385 saplings were planted in
villages, schools and other institutions. Additional 305 saplings have also been
distributed among the local communities.
101
Annual Report & Accounts 2023-24
15.2 ERP with its 6 modules namely HCM, FICO, PM, PS, MM and SD has been implemented in
CMPDIL. Primary MPLS connectivity with 100 Mbps bandwidth at HQ, DC & DR and 40
Mbps bandwidth at RIs has been established by RailTel Corporation. Secondary MPLS
connectivity with 100 Mbps bandwidth at HQ and 40 Mbps bandwidth at RIs has been
established by BSNL.
102
Central Mine Planning & Design Institute Limited
15.3 ICT Division has been doing the maintenance of Local Area Network with fibre optic
backbone. All RIs have been connected with CMPDIL (HQ) through MPLS VPN Circuit.
CMPDI is having 1 Gbps dedicated Internet Leased Line through BSNL and 1 Gbps
Secondary ILL through RailTel.
15.4 A portal for uploading of invoices from CMPDIL HQ and RIs which facilitates CIL subsidiaries
to download the invoices and quickly process them.
15.5 For real time monitoring of tasks / action points, a CMD CMPDIL dashboard has been
developed.
15.6 Online Quarter Allotment portal for CMPDIL has been developed and is ready for implementation.
2. The published “Greening Initiatives in Coal & Lignite PSUs” book has been submitted
to Ministry of Coal through Environment Department and same has been inaugurated
by Secretary Coal, MoC Shri Amrit Lal Meena along with other officials of MoC on
March 11th 2024.
103
Annual Report & Accounts 2023-24
17 VIGILANCE
17.1 PREVENTIVE VIGILANCE
Year 2023-24
Type st st
(1 April’23 to 31 March’24)
Surprise Checks 22
File scrutiny 12
Intensive Examination (ITE Cases) 03
Scrutiny of Property Returns of Executives 170
Audit reports examined 19
Trainings 36
104
Central Mine Planning & Design Institute Limited
Type of
Sl. NO. Name of Activity Place Date
activity
1 Integrity pledge by all employees of HQ and RI-3 Inhouse HQ 30.10.2023
2 Speech competition for Executives Inhouse HQ 30.10.2023
3 Speech competition for Non-Executives Inhouse HQ 31.10.2023
Lecture on Ethics and Governance by Dr. Capacity
4 Building HQ 31.10.2023
Praveen Kumari
5 Quiz Competition of Executives and Non-Executives Inhouse HQ 01.11.2023
Drawing Competition for wards of employees of
6 Inhouse HQ 01.11.2023
HQ and RI-3
9 02.11.2023
Lecture on Ethics and Governance by Dr. Amit Capacity
HQ to
Mukherjee from Tata Hospital Jamshedpur. Building
03.11.2023
10 Walkathan of students of different schools and CMPDIL
04.11.2023
employees of CMPDIL (HQ)
Ranchi
College
Awareness
11 Nukkad Natak (Street play) & Ranchi 04.11.2023
on PIDPI
Railway
Station
12 Gram Sabha in Thakurgaon Awareness Thakurgaon
on PIDPI village 05.11.2023
13 Awareness through Jingles in FM radio Awareness FM radio 30.10.2023
on PIDPI to 05.11.2023
105
Annual Report & Accounts 2023-24
106
Central Mine Planning & Design Institute Limited
107
Annual Report & Accounts 2023-24
108
Central Mine Planning & Design Institute Limited
109
Annual Report & Accounts 2023-24
110
Central Mine Planning & Design Institute Limited
111
Annual Report & Accounts 2023-24
2) Audio Visual Multimedia System for 4) Audio Visual System for Angaar Museum
CMPDIL Earth Science Museum. - on digital platform and Multimedia Smart
Work completed. Museum in operation. Classroom at IICM, Ranchi- Tender
document under preparation.
3) SAP enabled Biometric Attendance
System. – Face cum Palm biometric 5) Technical Specification for CCTV
system installed successfully and system for RI-V Bilaspur office building.
operational. - Submitted.
Petrography 1. PETROGRAPHY
955 960 100.52
Division STUDY (No’s)
• MoA: MoA between CMPDIL & CSIR-CIMFR and its associate laboratories for
carrying out quality evaluation of coal cores explored from different regions of India
is under process
112
Central Mine Planning & Design Institute Limited
• The laboratory also analyzed samples from RDCIS SAIL and CSG& CO.
• The laboratory is in process of analyzing various samples from Running mines of
ECL & CCL.
21.0 MATERIAL MANAGEMENT
The highlights of activities towards procurement of Goods & Services for the year 2023-24
are as under:
21.1 SUPPLY ORDERS: (₹ in Crore)
113
Annual Report & Accounts 2023-24
The percentage of procurement from MSEs is well above the government of India
mandated target of 25%. This target has been up-scaled to 35% for CIL and its
subsidiaries from FY 2022-23 onwards by MSME as circulated vide Letter no.
CIL/C2D/MSME/2022/169 dated 01.06.2022 of ED(M&C), CIL. However, deductions for
procurement of Goods of certain exempted categories such as HEMM, Iron & Steel, POL,
explosives etc. which are beyond capacity of MSE, have also been allowed from total
procurement value for CIL and its subsidiaries for arriving at the percentage procurement
figures from MSEs.
% of Procurement
Estimated Annual Actual Procurement
FY through GeM out
Procurement through GeM
of Annual Potential
Goods Services Goods Services Goods Services
2023-24
55.00 70.00 64.60 84.70 117.45% 121.00%
114
Central Mine Planning & Design Institute Limited
Out of the above trainings , the details of the trainings organized under Learning & Development
Policy are as follows:
Trainings are being conducted in-house at STC, IICM and also in external institutes :-
115
Annual Report & Accounts 2023-24
• NRSC HYDERABAD
• ESCI HYDERABAD
• VNIT NAGPUR
• IIT KANPUR
• ISM DHANBAD
• NPTI, BADARPUR
• IICA NEW DELHI.
• BHU VARANASI
• NIT ROURKELA
• EPTRI, HYDERABAD
• FICCI NEW DELHI
• IDT , DEHRADUN
• ASCI, HYDERABAD
• NITS, NOIDA
• IIM, LUCKNOW
• XLRI , JAMSHEDPUR
• RGNWTRI , RAIPUR.
• SATYAKIRAN SCHOOL OF NDT, NEW DELHI
41 4 115 6 166
116
Central Mine Planning & Design Institute Limited
Government of India i.e. PMJJBY & PMSBY PMJJBY (PRADHAN MANTRI JEEVAN
JYOTI BIMA YOJANA) & PMSBY (PRADHAN MANTRI SURAKSHA BIMA YOJANA)
07 Celebration of Independence day 15-Aug-2023
09 Celebration of Birth Anniversary of Mahatma Gandhi and Lal Bhadur Shastri on 2nd
02-Oct-2023
October, 2023
10 Pledge for Single Use Plastic Ban and Zero Waste Events among the employees 02-Oct-2023
11 Organisation of walkthon under the ageis of Special Campaign 3.0 and Swachhta Hi 02-Oct-2023
Seva Campaign
12 Organisation of Fit India Freedom Run 02-Oct-2023
117
Annual Report & Accounts 2023-24
19th to 25th
th th
17 Celebration of Communal Harmony Week from 19 to 25 November, 2023 November,
2023
18 Celebration of Coal India Limited Foundation Day 01-Nov-2023
19 Scholarship to meritorious students of Class X & XII on foundation day who scored 90 01-Nov-2023
th th
Percent and above in Class-10 and 12 Board Examination.
April 2022 to
20 Selection Trail to Select HQ Team for INTER CIL & RI Tournaments
December 2022
21 Organisation of CMD-XI vs Directors-XI Team Canvas Ball Cricket Match for executives 21-Jan-2024
25 Organisation of Felicitation-cum-Retirement Function for the employees who retires April 2023 to
23.3 Major Information related to Executive Establishment for the Year 2023-24
5 Settled 13
7 Under Process 03
26 281 284 23 00 04 04 00 00 00
118
Central Mine Planning & Design Institute Limited
Sl. No Grievance Source Total Application Received Application Disposed off Balance/ under Process
1 Local/internet 32 32 0
2 Pension 0 0 0
3 PMO 0 0 0
5 Settled 12
7 Under Process 08
Your company continued to implement the statutory provisions of the Official Language Act,
Official Language Rules and the directives of the Ministry of Home Affairs (Official
Language), Ministry of Coal, Coal India Limited and Town Official Language Implementation
Committee and made multidimensional efforts to enhance the progressive use of Official
Language Hindi in official work during the period under review.
Your company achieved the target of Hindi correspondence in Region "C" and was very
close to achieve the target of Hindi correspondence in Region "A"&" "B'' fixed by the
Ministry of Home Affairs, Department of Official Language, New Delhi in its Annual
Programme during the year under review.
Besides, documents under Section 3 (3) of the Official Language Act, the minutes of the
different meetings held at the level of C M D/Directors, the Monthly and Annual Reports of
your company also continued to be prepared bilingually. The publication of "Gondwana
119
Annual Report & Accounts 2023-24
Bharati", a Renowned & National Level House Magazine of your company also continued
to promote the creative writing in Hindi, which was praised all over the country.
In the month of September 2023, "Raj Bhasha Mah" was organized as per the directives of
Ministry of Coal. In order to promote and make Hindi popular among the employees of the
company, several Hindi competitions were organized during the month. A large number of
employees participated in all the competitions held during the month. Winners were
awarded first prize of Rs 5000, second prize Rs 4000, third prize Rs 3000 and consolation
prize Rs 800. All prize winners were also awarded certificate in their respective category. In
addition, remainder participants were also awarded.
As per the Directive and Annual Programme issued by Department of Official Language,
Ministry of Home Affairs, New Delhi inspection of RIs and differetnt department of
headquarters was also done.
Quarterly meetings of Official Language Implementation Committee were also organized
under the Chairmanship of CMD to review quarterly progress of Official Language in
different departments of your company as per the Directive and Annual Programme issued
by Department of Official Language, Ministry of Home Affairs, New Delhi.
Your company were also organized two half yearly meetings of Town Official Language
Implementation Committee (PSU), Ranchi (Nagar Rajbhasha Karyanwyan Samiti) under
the Chairmanship of CMD to review progress of Official Language in different PSUs
24.0 DISCLOSURE AND INFORMATION UNDER SEXUAL HARASSMENT TO WOMEN:
The numbers of compliant or cases of sexual harassment to women at working place in
CMPDIL has been reported during the year 2023-24 under the disclosure and information
under Sexual Harassment to Women at Workplace (Prevention, Prohibition and Redressal)
Act, 2013 is as follows:
1. Number of sexual harassment complaints received in a year – Nil
2. Number of complaints disposed of in a year – Nil
3. Number of cases pending for more than 90 days – Nil
4. Number of awareness programs or workshops against sexual harassment conducted in
a year -01 (online)
5. Nature of action taken by the employer or District Officer with respect to the case – N/A
25 Achievement against Physical Parameters of MoU 2023-24 between CMPDIL & CIL
25.1 Drilling (Dept. drilling only):
As per MoU 2023-24 of CMPDIL, under the head ‘Drilling (Dept. drilling only) (Lakh Meter),
Sl. No. 2.0’, the achievement was 4.317 lakh metres of drilling against the target of 4.1 lakh
metres of drilling.
120
Central Mine Planning & Design Institute Limited
25.7 Acceptance/Rejection of lnvoices of Goods & Services through TReDS portal within
specified time:
As per MoU 2023-24 of CMPDIL, under the head ‘Acceptance/Rejection of lnvoices of
Goods & Services through TReDS portal within specified time (%), Sl. No. 10.0’, the
achievement was 100% against the target of 100%.
25.8 Acquisition of data through 2D/3D Seismic Survey (Dept.):
As per MoU 2023-24 of CMPDIL, under the head ‘Acquisition of data through 2D/3D Seismic
Survey (Dept.) (Line KM), Sl. No. 12.0’, the achievement was acquisition of 205 Line KM of
data through 2D/3D Seismic Survey (Dept.) against the target of ‘Acquisition of data
through 2D/3D Seismic Survey (Dept.) for 190 Line KM’.
121
Annual Report & Accounts 2023-24
Shri Agrawal advised, CMPDIL to foray into providing Exploration and Consultancy services
in Non-Coal mineral sector and Critical Minerals.
Shri Manoj Kumar, CMD, CMPDIL in his address, highlighted major achievement of CMPDIL
in the last one year and especially diversification into various fields like Base Metals
exploration (Bauxite & Aluminium), development of in-house Coal e- Auction platform;
PMC services for Solar Projects etc.,
Shri Kumar said, that as per the guidelines of MoC, CMPDIL determined to focus on
establishment of 'Center of Excellence by December, 2025 for Research in Coal and Energy
sector.
He lauded CMPDI for successful Live demonstration of various use cases of 5G technology
in Almohri Coal Mines, NCL in the recently concluded Indian Mobile Congress, 2023 at
New Delhi. CMPDIL is nominated by MoC as 'Centre of Excellence' for the development of
5G Communication technology for Coal Industry.
Awards in different categories were given to the employees of CMPDIL for excellent
performance in their respective area of operation. On this occasion, based on drill
productivity, Gopalpur Camp, RI-VII, Bhubaneswar got the first prize and Orla Camp,
RI-III, Ranchi bags 2nd Prize.
Under the best drill crew category award (highest productivity), crew of RD-100-7 of
Gopalpur Camp, RI-VII, Bhubaneswar and CMKR—WAIIIC-06, Kusmunda Camp , RI-V,
Bilaspur received first and second prize respectively.
For best performance in Report Preparation, awards were given to the team of Shri Roank
Jain, Manager (Mining) and S.M. Sundaram, Sr. Manager (Excv.) of RI-IV, Nagpur for
Opencast Projects Reports and Shri Sudhir Kumar, Manager (Mining), RI-I Asansol for
Underground Project Reports; Shri Neeraj Kumar Singh, Manager (Environment), RI-VII,
Bhubaneswar for EIA/EMP Reports Preparation.Team of Shri Ashish Agrawal, Dy. Manager
(E&M), RI-V and Shri Amritanshu, Dy. Manager (E&M); and team of Shri Nishant Rishav,
Dy. Manager (E&M), and Shri Rajesh Kumar, Manager (CP), CMPDIL (HQ) received awards
for Infrastructural Planning. Team of Shri Vamshi Krishna Srirangam, Sr. Mgr (Geology)
and Smt. Varshney, Dy, Manager (Geology) from RI-V, Bilaspur received the award for GR
Prepataion.
RI-VI, Singrauli for Environment Lab services and Blasting Services; RI-V, Bilaspur for
Environmental services (other than EIA/EMP &Lab services) & Team of CMPDIL(HQ)
and RI-III for Exploration services (Other than Drilling etc.,); Shri Manish Jain, Manager
(Finance) for Financial Services; RI-VII, Bhubaneswar for Planning Services (for P&D).
RI-I, Asansol got the award for maximum value of outside consultancy jobs obtained in
2022-23; GM (Environment), CMPDIL (HQ) for Maximum growth in outside consultancy
jobs in 2022-23. RI-III, Ranchi received awards for Geomatic Services.
Awards for ‘Innovation’ to Shri Rohit Singh, Sr. Mgr (Geology), Dr. Siddhartha Roy, Dy.
Mgr (Mining), Shri Ananta Prasad, Manager, (Mining) and a team of Shri Saroj Kumar
Lenka, Dy. Mgr (Geology) and Shri Avik Sen, Sr. Mgr (Geology)
122
Central Mine Planning & Design Institute Limited
Under CSR, RI-VII, Bhubaneswar got the award for maximum utilization of CSR Budget in
2022-23 and Regional Institute-V, Bilaspur got the award for growth in expenditure in
amongst all the RIs in the FY 2022-23.
Dr Hemant Agrawal, Manager (Mining), CMPDIL (HQ), Shri Ghanshyam Gahlot, Chief
Manager (Mining)/HoD(OC/BDD); Shri Apurba Das, Manager (Geology), Shri Nitin Kumar,
Dr. Mgr. (E&M), RI-III. Team of Shr Ankit Rawal, Dy. Mgr. (M.M) and Shri Ambrish Choubey,
Dy. Mgr. (M.M); Team of Shri Debasis Bandyopadhyay, Sr.Mgr (Geology) and Dr,. Ram
Babu Singh, Mgr (Geology); Team of P.Sandep Naidu, Sr. Mgr (E&M) and Shri Utpal
Kumar Sarkar, Mgr (E&M); Civil Department, CMPDIL(HQ); DR. RP Singh, Sr. Mgr
(Geology); Shri Saurabh Singh, Sr. Mgr (Geology), Shri Arijit Saha, Sr Mgr (Geology),
Shri Abhishiek Mukhopadhyay, Mgr (Geology) Shri Vikrant Trivedi, Manager (Personal)
and Shri Sanjay Khandelwal, A.M(System/P&A); Shri Dr. Om Prakash, Dy.CMP, CMPDIL
(HQ) got ‘Special Achievement’ awards.
Additionally, Shri Abhaya Nand Jee Yadav, Dy. Manager (E&M), RI-V; Shri Apurba Paul,
Dy. Manager (Geology), RI-II; Shri Pritiranjan Singh, Dy. Manager (Mining), RI-VII; Smt.
Arpita De, Dy. Manager (Geology), RI-IV; bags ‘Young Executive’ awards.
Moreover, Shri Nehil Ganesh Dagor, Cat-V, Vehicle section; Shri Sanjay Kumar Sinha,
OS-Grd-A, CMD; Shri Suresh Chandra Singh, Grade-D, D(T/RD&T); Shri Sunrendra
Singh, Transport Supervisor; Smt Rimpi Saikia, Cat-I; Shri B.N. Dandge,Head
Surveyor(c); Shri Raj Kumar Newar, Cat-II and Shri Jenet Sonam Lng, Jr. Scientific
Assistant, CMP Division received awards in their respective field of services in
Non-Executives category.
Shri Manwendra Kumar, GM (Mining) PAD Division; Shri Subhash Biswas, GM(E&M);
Shri B.A Reddy, GM(ICT); Shri Satya Prakash Narain, GM(MM); Shri Ashok Prasad,
GM(Excv), OC Division; Shri Prabhat Kumar, Chief Manager (MM),HoD (Ep&CA); Shri
Murari Prasad, Chief Manager (E&M), E&M Dept.; Shri Tushar Verma, Chief Manager
(Mining), PAD Division; Shri Saradindu Mohanta, Chief Manager (Mining), RI-II, Dhanbad.;
Shri Prakash Chandra Jha, Chief Manager (Environment), RI-III and Shri H.K.Gour Chief
Manager (Mining), RI-V received "Life Time Achivement Award"
In Sports Category, Shri Chandra Shekhar Sable, Dy. Mgr.(Geology), RI-VI, Singrauli
received the award
On this occasion, Shri Shankar Nagachari, Director (T/CRD); Shri Ajay Kumar, Director
(P&D);Shri Satish Jha, Director (T/ES); Shri Achyut Ghatak (T/RD&T); Shri Sumeet Kumar
Sinha, CVO, CMPDIL; All Regional Directors; GMs/HoDs, members of JCC, representatives
of CMOAI were also present. The celebration started with lighting of lamp followed by
Corporate Song of Coal India Limited
123
Annual Report & Accounts 2023-24
124
Central Mine Planning & Design Institute Limited
125
Annual Report & Accounts 2023-24
126
Central Mine Planning & Design Institute Limited
27.4 Programme on work life balance through CMPDIL inaugurated the two days
mindfulness, resilience and health care was Indradhanush - CMPDIL Fest' at CMPDIL,
th
organized on 9 September 2023 Ranchi on 21st-22nd September, 2023
organized jointly by Women In Public
Sector (WIPS) & Kasthuri Mahila Sabha,
CMPDIL. This programme enables to
showcase the talent of women
entrepreneurs mostly from Jharkhand.
It was a step towards the mission “ATMA-
NIRBHAR BHARAT”. Women entrepreneurs
across the age participated in this event.
Stalls included clothes, handicraft, plantation
and various foods. CMPDIL offered wider
platform to all these entrepreneurs to
contact many prospective customers.
127
Annual Report & Accounts 2023-24
27.6 Women in Public Sector (WIPS), CMPDIL chapter, Ranchi on 29th November, 2023 distributed
Sanitary Napkins to the female students of Birsa High School, Hatia Gondha, Ranchi to promote
menstrual hygiene and prevent related infections. In addition, De-worming tablets were
distributed to the female students to treat/prevent parasitic worm infections and to help the body
to absorb all essential nutrients etc,. Total 160 female students were benefitted. WIPS, CMPDIL
chapter making all out efforts towards fostering a healthier and informed community through
different initiatives.
27.7 Forum of Women in the Public Sector (WIPS), CMPDIL chapter celebrated International
Women's Day on 12th March, 2024 on the theme "Inspire inclusion". The program contained
inspirational talks by eminent speakers. Dr Sakshi Singh, an eminent Gynecologist talked upon
the common health problems in women. Another speaker, Dr Raman Ballabh on Financial
management. All women employees of CMPDIL, wives of employees and members of Kasturi
Mahila Sabha participated in the event to celebrate womanhood. The CMD, Directors, Madam
Rupali Gupta and Madam Sushma Bharti inaugurated the program.
128
Central Mine Planning & Design Institute Limited
129
Annual Report & Accounts 2023-24
AUDITORS:
On the advice of the Comptroller and Auditor General of India M/s. K C Tak & Co., Chartared
Accountants, Ranchi were appointed as Statutory Auditors of the Company for the financial year
2023-24.
ACKNOWLEDGEMENT:
Your Directors are grateful to the Government of India particularly the Ministry of Coal, Coal India Ltd.,
and its Subsidiaries, State Governments and other Public Sector Undertakings with whom your
Company has to work in close contact for their co-operation and encouragement in fulfilling the tasks
of the Company. We are thankful to our esteemed clients for the confidence reposed in us and the
patronage extended to us and to the dedicated employees of the company.
ADDENDUM :
Information as required to be given in the Directors’ Report under Section 134(3) (m) of the Companies
Act, 2013 on conservation of Energy, Technology absorption and Foreign Exchange earnings and outgo,
Research and Development, CEO and CFO certification, Extract of Annual Return under section 92 of
the Companies Act, 2013, Auditor reports on compliance on Corporate Governance, the reports of
Statutory Auditor and Management replies, Secretarial Auditor’s Report and replies of management
Comments of the Comptroller & Auditor General of India under section 143 of the Companies Act,
2013, reports on MoU 2023-24 and Information on details of remuneration etc. of Managerial Personnel
are also Annexed to this report.
Sd/-
130
Central Mine Planning & Design Institute Limited
Addendum - I
A.
CMPDIL has undertaken energy conservation studies in 2023-24 and conducted Diesel Audit &
Benchmarking of specific diesel consumption as well as Electrical Energy Audit and
Benchmarking of specific electrical energy consumption in various opencast and underground
mines situated in different subsidiaries of Coal India Limited by Bureau of Energy Efficiency
(BEE) accredited Energy Auditors.
i)
for HEMM deployed
ii) Speed optimization of HEMM considering haul road conditions
iii) Time study to minimize idle hours and preventing unnecessary movement of HEMM
iv)
0.06 ltr/bhp-hr for wheel mounted and 0.054 ltr/bhp-hr for electric wheel mounted HEMM.
analysis based on last three (3) years historical data and electrical measurements carried out
are adopted:
i) Demand side management
ii) Reduction of transmission & distribution losses
iii) Power factor improvement
iv)
v) Reduction of transformation losses by reorganization of transformers
vi) Installation of energy meters for energy monitoring
vii) Energy conservation measures in pumping system
For Energy Audit and Energy Benchmarking studies conducted by BEE accredited Energy
Auditors, please refer table as given below:
131
Annual Report & Accounts 2023-24
(A1) Energy Conservation initiatives taken up by CMPDIL for the year 2023-24
Proposed Saving
A Diesel Audit and Benchmarking Diesel Consumption
Potential
1 Annual benchmarking of 7 OCPs identified by ECL 26539 1149 K Litre/yr
2 Annual benchmarking of 11 OCPs identified by BCCL 30009 1169 K Litre/yr
3 Annual benchmarking of 29 OCPs identified by CCL 47815 2125 K Litre/yr
4 Annual benchmarking of 15 OCPs identified by WCL 58692 2228 K Litre/yr
5 Annual benchmarking of 1 OCPs identified by SECL 15048 665 K Litre/yr
6 Annual benchmarking of 10 OCPs identified by NCL 131908 5864 K Litre/yr
7 Annual benchmarking of 12 OCPs identified by MCL 46138 2084 K Litre/yr
B Electrical Energy Audit and Benchmarking studies carried during 2023-24
1. Electrical Energy Audit and Benchmarking Reports for AMP Colliery & Damoda Colliery, BCCL.
2. Electrical Energy Audit and Benchmarking Reports for MKD-I & MKD-III, Umrer Area,WCL
3.
Electrical Energy Audit and Benchmarking Reports for following projects of CCL.
i)Giddi A, Argada Area
ii)Sirk OC, Argada Area
iii)Jarangdih, Kathara Area
iv)Dakra OCP, NK Area
(A2) Mine Illumination Survey Report taken up by CMPDI for the year 2023-24
• Scheme submitted to CCL under PMC services from concept to commissioning for
installation of 10MW hybrid solar power plant (ground mounted, floating and roof top) at
Piparwar Area of CCL command area.
• DPR of 1.5MWp Urja Sarovar Floating solar Plant at Sharda OCP, SECL
• Tender documents have been prepared for 15.73 MW solar power Plant at CCL and Tender
floated for 27.53 MW solar power Plant.
• Tender finalized & work awarded for:
132
Central Mine Planning & Design Institute Limited
B. (₹ in Crore)
55 Man Riding Systems (MRS) are in operation in 44 UG mines of CIL and man riding schemes
for another 13 underground mines of CIL have been prepared.
133
Annual Report & Accounts 2023-24
For a few underground mines proposed with mass production technology, trackless transport
system has been proposed for men and material. Accordingly, five Free-steered vehicles and six
multi-utility vehicles are presently in operation in Jhanjra and Khottadih underground mines of
ECL.
The latest version of Geovia Minex, Data Mine, Vulcan, Carlson software for mine planning have
been introduced. This provides best resource planning through pit design, pit optimization,
scheduling of resources and dumps, etc. Also, Geo-technical software/tools from Rocscience
Inc. for analysing rock and soil slopes stability has been procured.
Commissioning of the Large Direct Shear Machine (Largest in India) with 2500 kN Normal Shear
Load Capacity through R & D Project (Designed in collaboration with IIT Delhi) and establishment
of a Geotechnical Lab. The samples from 18 mines of NCL, SECL, CCL, MCL, BCCL and NTPC
have been tested and used in the scientific study reports for Slope stability since the
commissioning.
47 numbers of departmental Surface Miners are in operation in several opencast mines of CIL
to eliminate drilling and blasting and also for facilitating selective mining.
A study on use of Vibro Ripper in opencast mines has been done recently. From this study it has
been that Vibro Ripper is suitable at places where drilling & blasting is not permitted / desired
due to environmental, safety or other reasons. Presently they are deployed in Kaniha & Hingula
mines in MCL and Gevra in SECL.
GPS/ GPRS based Vehicle Tracking System [VTS] in coal transporting vehicles have been
introduced to prevent theft and pilferage of coal.
RFID, CCTV & Boom Barrier based Weight Monitoring and Control System has been introduced.
It has ensured Real Time transmission of coal weighment data to the Central Server. This has
enhanced transparency in the system as well as helped reducing theft of coal during transit.
Operator Independence Truck Dispatch System (OITDS)- Automatic allocation of dumpers to
shovels to reduce cycle time and cost instead of presently just tracking of vehicles in most of the
mines along with Real Time Vehicle Health Monitoring System, VIMS and Fuel Management
System (FMS) are being used.
Fixed type Automatic sprinkler system for dust suppression in Open Cast mines- Continuous
monitoring of pump drive namely Start, Stop, Trip etc. is introduced through R&D efforts.
Hydrostatic drills with PCD bits for enhancing the productivity of exploratory drills have been
introduced.
CMPDIL has recently introduced 2D/3D seismic survey on wide scale for coal exploration work
using state of art seismograph and modern seismic sources (like vibrator/ explosive etc) along
with optimised drilling work as per terms of ISP, 2022.
CMPDIL is using state of art Paradigm software along with in-house developed software “SPE”
for processing and interpretation of seismic data, which generates better structural information
of sub-surface by imagining technology.
Numerical modelling software (FLAC 3D) was procured / upgraded under R & D project is
being regularly used for scientific studies involving strata control. VENTSIM software for
ventilation planning in UG mines has been introduced. In-house job/skill has been created by
the use of above software.
134
Central Mine Planning & Design Institute Limited
CMPDIL is Principal Implementing Agency (PIA) for the development of CBM in CIL leasehold
areas i.e. BCCL, ECL & SECL.
Jharia CBM Block-I (BCCL leasehold area) has been awarded to M/s Prabha Energy Private
Limited for extraction of CBM on revenue sharing basis. Statutory Clearances for Exploration
Phase have been obtained and Block is under Exploration Phase.
Re-delineation of Raniganj CBM Block is being considered for re-tendering for CBM
Development.
ONGC-CIL JV: Collaborative commercial development of CBM in Jharia & Raniganj coalfields
by the consortium of CIL & ONGC. The Govt. has allotted two CBM blocks in 2002 to the
consortium of ONGC–CIL on nomination basis for commercial development of CBM namely
Jharia CBM block and Raniganj North CBM Block.
CMPDIL is technical consultant to CIL for the development of these blocks. Jharia CBM block
is under Development Phase and 11 development wells have been drilled. Revised Field
Development Plan of Raniganj North CBM block has been approved.
CMPDIL is also Principal Implementing Agency (PIA) for the coal gasification projects at CIL
and its subsidiaries
Tender for selection of BOO processor for WCL coal gasification project was floated twice in
August,2022 and March 2023. However, no bid was received.
An R&D project titled "A Pilot Project on Underground Coal Gasification (UCG) to establish
technology in Indian Geo-mining condition"-Phase-I has been approved by CIL R&D Board.
The project is being implemented by CMPDIL, Ranchi and ECL, Sanctoria both as Principal
Implementing Agency (PIA) in association with Ergo Exergy Technologies Inc. (EETI), Canada
as Sub-implementing Agency.
CBM and Shale gas related studies under Promotional Exploration/Regional/Detailed
Exploration during 2023-2024 by CBM Lab- CMPDIL is carrying out studies related to
"Assessment of Coalbed Methane Gas-in-Place Resource of Indian Coalfields/Lignite fields"
through boreholes drilled during promotional/regional/detailed exploration.
CBM Lab under Promotional Exploration programme completed field desorption studies in 15
boreholes for CBM and 5 boreholes for Shale Gas against a proposed annual target of 8
boreholes in FY2023-24 thereby representing a substantial 56% growth in annual revenue
generated by the lab. This study creates the data base for assessment of CBM & Shale gas
potentiality and facilitate delineation of more blocks for CBM & Shale gas development.
CMPDIL is jointly pursuing an S&T project with IIT Bombay titled "Reservoir Characterisation
and Numerical Modelling of Coal Reservoir for Enhanced Coal Bed Methane Recovery and
Prospects for Carbon Sequestration".
H. Brief outcomes of major research projects completed during 2023-24:
(i) Development and adoption of Real-Time Prognosis System (RTPS) for Cost
Effective Safe Operation of Mobile Machinery: Show-cased Demonstration of
Dumper Fleet.
135
Annual Report & Accounts 2023-24
This project was executed by Indian Institute of Technology (IIT), Kharagpur, CIMFR,
Dhanbad and LTU, Sweden.
Under this project, the real-time monitoring of Dumpers using the vibration of different
components by mounting accelerometers on them has been achieved. A prototype of the
system is developed including software development, hardware design, and online data
analysis.
(ii) Effect of Blasting on Opencast Mine Dump and Development of Relationship
between Blast Induced Vibration and Dump Design.
This project was executed by Blasting Division, CMPDIL (HQ), Ranchi, BIT, Mesra and
IIT-ISM, Dhanbad.
Under this project, the probable failure states of the OB dump slopes considering blast
loading with different explosive densities and distances of the blasting point from the
slope were recommended and the importance of consideration of heterogeneity of OB
dump materials was indicated bt the laboratory investigations.
Through the rigorous probabilistic investigation, the prediction model of FOS for stability
of the OB dump slope was recommended considering various uncertain material
parameters. The study was found to be beneficial in selecting the optimum distance of
blasting that leads to the allowable performance of the OB dump slope.
(iii) Design of Protective Barrier Pillar against Large Water Head in Underground Coal
Mines.
This project was executed by IIT (BHU), Varanasi and ECL, Sanctoria.
Under this project, a steady-state hydro-mechanically coupled numerical modelling
approach has been developed to assess the performance of Protective Water Barrier
Pillars (PWBP) in underground coal mines. Design criteria were developed for
determining the rational size of PWBP and evaluating the adequacy of existing barrier
pillars utilizing the outcome of this study and the Seepage Severity Classification based
on the prevailing drainage practice in mines.
(iv) Appraisal of Gondwana Sediments (Coal, Clay, Shale, Sandstone) for Trace Elements
& REE concentration in the Singrauli coalfield.
This project was executed by Exploration Division, CMPDIL (HQ), Ranchi and NCL
Singrauli.
Under this project, evaluation of REE Concentration in Sediments has been done and on
the basis of the study samples collected from coal mines situated in Eastern part of Moher
Sub Basin showed enrichment in Gallium Concentration (55ppm to 144ppm)
(Concentration coefficient >5 to 12.2) and bed rock samples collected from West Central
part of the Main Basin Area showed enrichment in K2O concentration (3.97% to 6.99%).
(v) Development of an indigenous optical fiber based instrument for measuring in-the-
hole Velocity of Detonation [VOD] and analyze the performance of explosive in
field condition.
This project was executed by CMPDIL (HQ), Ranchi
136
Central Mine Planning & Design Institute Limited
Under this project, a VOD measurement system was developed which can measure
velocity of detonation of in-the-hole explosive as well as cartridges, booster and other
accessories on the surface. The system uses fiber optic cables for high accuracy
measurement. The instrument cannot be initiated without the authorization of the user ,
hence authenticity of the measurement and security of the tested explosives and
accessories are guaranteed.
The device is developed indigenously keeping the spirit of “Atmanirbhar Bharat Abhiyan”
or “Make in India” concept. The major benefit is that the hardware and software are
developed indigenously and any modification/customization can be done without
depending on the foreign company or agency. This will save tremendous amount of time
and money to the users of this device.
The device is developed based on the state-of-the art technology. It uses fiber optics
based measurement device with high end processor to process the signal form blasting
of explosive in production blast hole with authenticity of the user and data security. This
device may also attract users in abroad and hence it fits in “Make Local and Think
Global” vision of the Government.
(vi) Study of hazards due to mining-induced sub-surface cavities and waterlogged
areas in inaccessible old workings in underground coal mines using geophysical
technique.
(vii) Assessment of Rare Earth Elements (REE) and other economic resources in Coal
& Non-Coal Strata and Characterization of Acid Mine Drainage and its pollution
control from the North Eastern Region (NER) Coalfield.
This project was executed by Panjab University, Chandigarh, CMPDIL, Ranchi and Duke
University, USA.
Under this project, it has been found that in the Makum Coalfield, the estimated
resources for total Rare Earth Elements (TREEs) in the non-coal strata are 42,985 tones
with an average grade of 288.26 ppm at a cut-off of ≥ 250 ppm. For the coal seams, the
estimated resource is 1,450 tonnes with an average grade of 132.51 ppm at a cut-off ≥60
ppm. The total estimated resource for Lithium in both coal and non-coal overlying strata
amounts to 10,698 tones, exhibiting an average grade of 115.86 ppm with a cut-off value
of ≥ 100 ppm. Similarly, the estimated resource for Rubidium in the coal and non-coal
strata totals 15492 tones, with an average grade of 114.24 ppm at the same cut-off
threshold.
137
Annual Report & Accounts 2023-24
(viii) Indigenous development of early warning radar system for predicting failures/slope
instabilities in open cast mines.
This project was executed by SAMEER, Mumbai, CSRE, IIT, Bombay & CMPDIL, Ranchi.
Under this project, SAR hardware was successfully developed, integrated, calibrated,
and installed in the Dudhichua OCP of NCL. Such a system was designed, developed,
and operated for the first time in India. Ground-based interferometric synthetic aperture
radar (GB-InSAR) is comparable to various other commercially available GB-SAR in the
market. The indigenously developed GB-InSAR system has the capability to monitor
deformation from a remote location. It provides utility for generating alarms/alerts for
early warning of slope failures in mobile through SMS. This prototype system developed
is being deployed and verified in an actual operational environment and hence achieved
the TRL 7 level.
(ix) Indigenous Development of IoT Enabled Technology for Monitoring, Analysis and
Interpretation of Longwall Shield Pressures for Improving Safety and Productivity
This project was executed by CMPDIL, Ranchi, IIT, Kharagpur and Eastern Coalfields
Limited (ECL), Sanctoria.
Under this project, indigenously development of an intrinsically safe data acquisition
system (both hardware and software) was undertaken for collecting longwall pressure
data and shearer position data from Jhanjra longwall panel and transfer them to a
surface computer. The pressure data were analyzed using an indigenously developed
software named “Longwall Strata Control System (LSCS)” for identifying mining cycle
parameters and subsequently plot heat-maps of pressures with time and distance of the
face advancement. Using this software, periodic roof weighting phenomena can be
detected apart from identifying maintenance issues of shield legs such as leakage, low
setting pressure, faulty sensors, etc.
Further, instrumented rock bolts were also developed and installed in a nearby mine for
understanding the coal mine roof behavior in the bolted zone.
Other provisionally completed projects
1. Design and Development of Drop Test Facility for Pit Bottom Buffer, used in Underground
Coal Mines.
This project was executed by CMERI, Durgapur & ECL, Sanctoria.
2. Design and deployment of Ventilation Fan Wind Power Recovery System as an alternate
source of Electrical Energy in Underground Coal Mines.
This project was executed by IIT-ISM, Dhanbad & ECL, Sanctoria.
3. Study on performance improvement of coking coal washery under Coal India Ltd. through
modelling and simulation analysis.
This project was executed by NML, Jamshedpur; CMP Division, CMPDIL (HQ), Ranchi
& BCCL, Dhanbad.
4. Effective utilization of middlings and fines of coking coal washery for recovery of carbon
values.
This project was executed by NML, Jamshedpur; CMPDIL(HQ), Ranchi; BCCL, Dhanbad.
138
Central Mine Planning & Design Institute Limited
Addendum - II
To
The Board of Directors
We, Manoj Kumar, Chairman-cum-Managing Director and S. B. Tiwari, HOD (Finance)/CFO, responsible
for the finance function certify that :
a. We have reviewed financial statements and the cash flow statement for the year ended 31st March,
2024 and that to the best of our knowledge and belief:
i. These statements do not contain any materially untrue statement or omit any material fact or
contain statements that might be misleading;
ii. These statements together present a true and fair view of the company’s affairs and are in
compliance with existing accounting standards, applicable laws and regulations.
iii. Tampering with annual leave balances of retired employees in Regional Institute 7 has come to
the attention of management which has resulted in excess payment of Rs. 17.42 lakhs to them
and the same has been recovered from them. Also insurance payment amounting to 1.03 lakhs to
the insurance agent for insurance policies of trucks in case of Regional Institute 6 were identified
as fraudulent. To the best of our knowledge and belief, no other transactions entered into by the
st
company during the year ended 31 March 2024 are fraudulent, illegal or violative of the
company’s code of conduct.
b. We accept responsibility for establishing and maintaining internal controls for financial reporting
and we have evaluated the effectiveness of internal control systems of the company pertaining to
financial reporting and we have disclosed to the auditors and the Audit Committee, deficiencies
in the design or operation of such internal controls, if any, of which they are aware and the steps
they have taken or proposed to take to rectify these deficiencies.
c. We have indicated to the auditors and the Audit Committee.
i. There have not been any significant changes in internal control over financial reporting during the
year ended 31st March 2024.
ii. The material accounting policies has been updated to rectify errors and enhance clarity for users
st
of the financial statements during the year ended 31 March 2024. These updates do not carry
any financial implications and
iii. Tampering with annual leave balances of retired employees in Regional Institute 7 has come to
the attention of management which has resulted in excess payment of Rs. 17.42 lakhs to them and
the same has been recovered from them. Also insurance payment amounting to 1.03 lakhs to the
insurance agent for the insurance policies of trucks in case of Regional Institute 6 were identified
as fraudulent. To the best of our knowledge and belief, no other transactions entered into by the
st
company during the year 31 March 2024 are fraudulent, illegal or violative of the company’s
code of conduct.
139
Annual Report & Accounts 2023-24
Addendum - III
140
Central Mine Planning & Design Institute Limited
141
Annual Report & Accounts 2023-24
142
Central Mine Planning & Design Institute Limited
143
Annual Report & Accounts 2023-24
144
Central Mine Planning & Design Institute Limited
145
Annual Report & Accounts 2023-24
146
Central Mine Planning & Design Institute Limited
147
Annual Report & Accounts 2023-24
148
Central Mine Planning & Design Institute Limited
149
Annual Report & Accounts 2023-24
Addendum - IV
K C TAK & Co.
Opinion
We have audited the accompanying Ind AS financial statements of Central Mine Planning & Design Institute
Limited (“the Company”), which comprise the balance sheet as at 31st March 2024, and the statement of
Profit and Loss (Including Other Comprehensive Income), statement of changes in equity and statement of
cash flows for the year then ended, and notes to the Ind AS financial statements, including a summary of
significant accounting policies and other explanatory information (hereinafter referred to as “Ind AS financial
statements”)
In our opinion and to the best of our information and according to the explanations given to us, the aforesaid
Ind AS financial statements give the information required by the Act in the manner so required and give true
and fair view in conformity with the accounting principles generally accepted in India, including the Ind AS,
of the financial position of the company as at 31st March, 2024 and its financial performance including other
comprehensive income, its cash flow and the statement of changes in equity for the year ended on that date.
Basis for Opinion
We conducted our audit of the IND AS financial statements in accordance with the Standards on Auditing
(SAs) specified under section 143(10) of the Companies Act, 2013. Our responsibilities under those
Standards are further described in the Auditor’s Responsibilities for the Audit of the Ind AS Financial
Statements section of our report. We are independent of the Company in accordance with the Code of
Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that
are relevant to our audit of the Ind AS financial statements under the provisions of the Companies Act, 2013
and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these
requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and
appropriate to provide a basis for our opinion on the Ind AS financial statements.
Emphasis of Matters
3rd FLOOR, PARAS COMPLEX, NEAR AKASH INSTITUTE, CLUB ROAD, RANCHI - 834001
Mail Id : [email protected] Mob. No. +91 - 9031008947
150
Central Mine Planning & Design Institute Limited
Key audit matters are those matters that, in our professional judgment, were of most significance in our
audit of the Ind AS financial statements of the current period. These matters were addressed in the context
of our audit of the Ind AS financial statements as a whole, and in forming our opinion thereon, and we do
not provide a separate opinion on these matters. We have determined the matters described below to be
the key audit matters to be communicated in our report.
Audit Conclusion:
Our procedures did not identify any material
exceptions.
3rd FLOOR, PARAS COMPLEX, NEAR AKASH INSTITUTE, CLUB ROAD, RANCHI - 834001
Mail Id : [email protected] Mob. No. +91 - 9031008947
151
Annual Report & Accounts 2023-24
Information Other than the Ind AS Financial Statements and Auditor’s Report Thereon
The Company’s management and Board of Directors are responsible for the other information. The other
information comprises the information included in the Management Discussion and Analysis, Board’s
Report including Annexure to Board’s Report, Business Responsibility Report, Corporate Governance and
Shareholder’s Information, but does not include the Ind AS financial statements and our auditor’s report
thereon.
Our opinion on the Ind AS financial statements does not cover the other information and we do not express
any form of assurance conclusion thereon.
In connection with our audit of the Ind AS financial statements, our responsibility is to read the other
information and, in doing so, consider whether the other information is materially inconsistent with the Ind
AS financial statements or our knowledge obtained in the audit or otherwise appears to be materially
misstated.
If, based on the work we have performed, we conclude that there is a material misstatement of this other
information; we are required to report that fact. As the Other Information has not been provided to us, we
have nothing to report in this regard.
When we read the Annual report, which is expected to be made available to us after the date of this
auditors' report, if we conclude that there is a material misstatement therein, we are required to
communicate the matter to those charged with governance.
The Company’s Board of Directors is responsible for the matters stated in section 134(5) of the Companies
Act, 2013 (“the Act”) with respect to the preparation of these Ind AS financial statements that give a true and
fair view of the financial position, financial performance, including other comprehensive income and cash
flows and changes in equity of the Company in accordance with the accounting principles generally
accepted in India, including the Indian Accounting Standards (Ind AS) specified under section 133 of the
Act, read with relevant rules issued thereunder. This responsibility also includes maintenance of adequate
accounting records in accordance with the provisions of the Act for safeguarding of the assets of the
Company and for preventing and detecting frauds and other irregularities; selection and application of
appropriate implementation and maintenance of accounting policies; making judgments and estimates that
are reasonable and prudent; and design, implementation and maintenance of adequate internal financial
controls, that were operating effectively for ensuring the accuracy and completeness of the accounting
records, relevant to the preparation and presentation of the Ind AS financial statements that give a true and
fair view and are free from material misstatement, whether due to fraud or error.
In preparing the Ind AS financial statements, management is responsible for assessing the Company’s
ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using
the going concern basis of accounting unless management either intends to liquidate the Company or to
cease operations, or has no realistic alternative but to do so.
3rd FLOOR, PARAS COMPLEX, NEAR AKASH INSTITUTE, CLUB ROAD, RANCHI - 834001
Mail Id : [email protected] Mob. No. +91 - 9031008947
152
Central Mine Planning & Design Institute Limited
The Board of Directors are also responsible for overseeing the company’s financial reporting process.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional
skepticism throughout the audit. We also:
• Identify and assess the risks of material misstatement of the Ind AS financial statements, whether due
to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a
material misstatement resulting from fraud is higher than for one resulting from error, as fraud may
involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
• Obtain an understanding of internal financial controls relevant to the audit in order to design audit
procedures that are appropriate in the circumstances. Under section 143(3)(I) of the Act, we are also
responsible for expressing our opinion on whether the Company has adequate internal financial
controls system in place and the operating effectiveness of such controls.
• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disclosures made by management.
• Conclude on the appropriateness of management’s use of the going concern basis of accounting
and, based on the audit evidence obtained, whether a material uncertainty exists related to
events or conditions that may cast significant doubt on the Company’s ability to continue as a
going concern. If we conclude that a material uncertainty exists, we are required to draw attention
in our auditor’s report to the related disclosures in the Ind AS financial statements or, if such
disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit
evidence obtained up to the date of our auditor’s report. However, future events or conditions
may cause the Company to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the Ind AS financial statements,
including the disclosures, and whether the Ind AS financial statements represent the underlying
transactions and events in a manner that achieves fair presentation.
3rd FLOOR, PARAS COMPLEX, NEAR AKASH INSTITUTE, CLUB ROAD, RANCHI - 834001
Mail Id : [email protected] Mob. No. +91 - 9031008947
153
Annual Report & Accounts 2023-24
Materiality is the magnitude of misstatements in the Ind AS financial statements that, individually
or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable
user of the Ind AS financial statements may be influenced. We consider quantitative materiality
and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of
our work; and (ii) to evaluate the effect of any identified misstatements in the Ind AS financial
statements.
We communicate with those charged with governance regarding, among other matters, the
planned scope and timing of the audit and significant audit findings, including any significant
deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with
relevant ethical requirements regarding independence, and to communicate with them all
relationships and other matters that may reasonably be thought to bear on our independence,
and where applicable, related safeguards.
From the matters communicated with those charged with governance, we determine those
matters that were of most significance in the audit of the Ind AS financial statements of the
current period and are therefore the key audit matters. We describe these matters in our auditor’s
report unless law or regulation precludes public disclosure about the matter or when, in extremely
rare circumstances, we determine that a matter should not be communicated in our report
because the adverse consequences of doing so would reasonably be expected to outweigh the
public interest benefits of such communication.
Other Matter
a) It was observed that debtors include old outstanding balances of Rs. 65.71 Cr.(P. Y. Rs. 82.86 Cr.)
against CIL subsidiaries, pending for realization for more than 1 year. As per circular no CIL/DT/
2021/3093 issued by CIL; i) Payment of 70% of basic amount of bill value and 18% GST (i.e.,
total75% of total bill value) thereon to be paid by subsidiaries to CMPDI within15 days of receipt
of bill; ii) Bill reconciliation in future shall be through a portal and CMPDI shall intimate the action
on portal and communicate with subsidiaries; iii) Outstanding bills for more than one year shall be
reviewed jointly by the CMPDI and the concerned subsidiary. However, during the course of our
audit it was observed that the bills raised to subsidiaries are not being recovered as per the above
-mentioned circular issued by CIL. Consequential impact on confirmation / reconciliation/
adjustment of such balances, if any, are not currently ascertainable.
b) CIL approved (July 2010) an R&D project relating to demonstration of coal Dry Beneficiation
system using Radiometric Techniques at Madhuban washery, BCCL by two implementing agencies
namely M/s Ardee Hi-Tech Pvt. Ltd. (AHPL) and M/s Energo Engineering Projects Ltd. (EEPL)
with an outlay of Rs. 25.56 crore.
3rd FLOOR, PARAS COMPLEX, NEAR AKASH INSTITUTE, CLUB ROAD, RANCHI - 834001
Mail Id : [email protected] Mob. No. +91 - 9031008947
154
Central Mine Planning & Design Institute Limited
The nodal agency for this project was CMPDIL. The project was started in September 2010 and
schedule to be completed by August 2012 but it was excessive delayed due to many reasons like
delay in - tender finalisation for plant installation, equipment procurement, field trial at rated
capacity (400 tph) due to unavailability of infrastructure etc. Trial test of the project was conducted
in 2016-17, but the result of the test was inconsistent even at lower capacity (150 tph). After
preparedness of BCCL to conduct trial at full load (400 tph), both agencies (AHPL and EEPL)
showed unwillingness to validate the operation at full load.
In view of these, Apex committee of R&D Board of CIL held on 25.11.2021 recommended to
foreclose the project and directed BCCL to own the plant. Thereafter, CMPDIL submitted project
closure report in March 2022. R&D Board of CIL in July 2022 finally accorded approval to close
the project and directed BCCL to take over the plant for future use. Till March 2024, CMPDIL had
made payment of Rs. 12.17 crore to both of the implementing agencies against approved cost of
Rs. 16.09 crore towards procurement of assets. CMPDIL booked this expenditure under Capital
Work -in- Progress (CWIP) under CIL R&D WIP under broad head Projects temporary Suspended.
In view of above that there has been a misclassification of assets, wrongly categorized as work-in
-progress (CWIP), resulting in an overstatement of both CWIP assets and the Capital Reserve by
Rs. 12.17 crore.
However, as per the information & explanations given by the management, the matter has been
under process of approval of CMPDIL Board as the management of CMPDIL presented a
proposal to the COFDs on March 5, 2024, seeking their approval. Following thorough review and
approval by the COFDs, it was recommended for presentation to the CMPDIL Board via the Audit
Committee for final approval. Subsequently, the proposal for write-off was deliberated upon during
the 121st Audit Committee meeting on March 14, 2024. After detailed deliberation, the Audit
Committee requested the management to submit a revised proposal with additional details and
any other pertinent information. In light of the aforementioned outcomes, the CMPDIL
management has decided to advance the matter for approval after incorporating the details
requested by the Audit Committee. Pending matter as above, the assets has been shown as
asset under capital-wip and not adjusted with capital reserve during the year.
c) Non-current Assets under Property, Plant & Equipment’s (PPE) includes non-current assets
purchased from S&T and R&D grant/fund received from GoI/CIL. As on 31.03.2024, residual value
(WDV) of 327 assets (Plant & Equipment’s) purchased from these funds was Rs. 21.05 crore. It
was noticed that life of 209 assets valuing Rs. 1.77 crore, out of 327 assets was beyond 15 years
and was ranged up to 49 years (since 1975).
As per para 16 of IND AS-16 states that the cost of an item of PPE shall be recognised as an
asset if, and only if: (a) it is probable that future economic benefits associated with the item will
flow to the entity; and (b) the cost of the item can be measured reliably. Further, an item of PPE is
derecognised upon disposal or when non future economic benefits are expected from the
continued use of assets.
3rd FLOOR, PARAS COMPLEX, NEAR AKASH INSTITUTE, CLUB ROAD, RANCHI - 834001
Mail Id : [email protected] Mob. No. +91 - 9031008947
155
Annual Report & Accounts 2023-24
The significant Accounting Policy of the company considers maximum useful life of any assets
under Plant & Equipment assets as 15 years, therefore, the useful life of assets having 15 years
or more have already been expired and these assets requires to be derecognised charged to
Capital Reserve Account in which the funds/grants are maintained.
The CMPDIL management has, however, explained that the ownership of S&T and R&D Assets
rests with the Ministry of Coal & CIL. CMPDIL being an implementing agency cannot take survey-
off initiative on his own without prior permission of MoC/CIL and they have communicated the
matter to MoC and CIL, requesting them to initiate the necessary steps for asset disposal and
providing an update to CMPDIL. Despite reminders from CMPDIL management, as of now,
directives from MoC and CIL regarding the disposal of these assets are still pending. Given this
situation, CMPDIL management is awaiting further communication from MoC and CIL to proceed
with the necessary course of action regarding the disposal of assets procured under S&T projects
funded by MoC and R&D funded by CIL.
In view of the above, de-recognition of old assets whose useful life of assets having 15 years or
more related to S&T and R&D and adjustment in non- current assets & capital reserves for
Rs 1.77 crore, have not been done during the current financial year.
d) Our Report on the Financial Statements dated April 25, 2024, as approved by the Board of
Directors, has been revised to incorporate the observations made by the Comptroller and Auditor
General of India (C&AG). The amendments are as follows:
i. In “Paragraph 2” under the ‘Opinion Paragraph,’ the words “based on the consideration of
reports of the other auditors” have been deleted.
ii. The reference “Refer Note no.38 Para 4(a) to the Ind AS Financial Statements” has been
replaced with “Refer Note no.16 Para 4(a) to the Ind AS Financial Statements” below the
“Key Audit Matters” and with “Note 16 Para 4(a)” in place of “Note 38 Para 4(a)” in
Paragraph-3(j)(i) of the Report on Other Legal and Regulatory Requirements.
iii. The auditor’s reply in SL No.2 Annexure-A to the Independent Auditors’ Report - CAG’s
Additional Directions – Part-II has been amended to:
“As per information and explanations given to us, there is no MOU between CMPDI and
MOC/CIL/NMET. CMPDI is the nodal agency for all information related to exploration of coal
and lignite in the country. CMPDI undertake the activities of detailed and promotional drilling
as per the project/blocks sanctioned/approved by MOC/CIL/NMET either by itself or by
agreements with MECL and private parties. On the basis of our examination of the samples
on test check basis, it was observed that exploration of blocks was completed in compliance
with agreements made with MECL and private parties and grant received for detailed and
promotional drilling are being utilized and accounted for properly.”
iv. Point ‘d’ has been added under the “Other Matters Paragraph.”
3rd FLOOR, PARAS COMPLEX, NEAR AKASH INSTITUTE, CLUB ROAD, RANCHI - 834001
Mail Id : [email protected] Mob. No. +91 - 9031008947
156
Central Mine Planning & Design Institute Limited
This audit Report has no impact on the reported figures in the financial statements of the Company.
This audit report supersedes the original audit report on financial statements dated April 25, 2024.
Our audit procedures on events subsequent to the date of the original report are restricted solely
to the amendments in “Paragraph 2” under the ‘Opinion Paragraph,’ the replacement of ‘Note no.
16’ in place of ‘Note no.38’ below the “Key Audit Matters” and in Paragraph-3(j)(i) of the Report on
Other Legal and Regulatory Requirements, the amendments in the “Auditor’s reply column” in SL
No.2 Annexure-A to the Independent Auditors’ Report - CAG’s Additional Directions – Part-II, and
the addition of point ‘d’ under the “Other Matters Paragraph” of the Independent Auditor’s Report
on the Financial Statements.
2. As required by the Companies (Auditor’s Report) Order, 2020 (“the Order”) issued by the Central
Government of India in terms of Section 143(11) of the Act, we give in “Annexure B” a statement
on the matters specified in paragraphs 3 and 4 of the Order to the extent applicable.
a. We have sought and obtained all the information and explanations which to the best of our
knowledge and belief were necessary for the purposes of our audit of the aforesaid Ind AS
financial statements read with as reported in clause (a) of the “Emphasis of Matters”
paragraph above.
b. In our opinion proper books of account as required by law relating to preparation of the
aforesaid Ind AS financial statements have been kept by the Company so far as appears from
our examination of those books.
c. The Balance Sheet, the Statement of Profit and Loss including Other Comprehensive Income,
the Cash Flow Statement and the Statement of Change in Equity dealt with by this Report are
in agreement with the books of accounts.
d. In our opinion, we don’t have any observation which has an adverse impact on functioning of
the Company.
e. In our opinion, the aforesaid Ind AS financial statements comply with the Ind AS specified
under section 133 of the Act read with relevant Rule issued thereunder.;
3rd FLOOR, PARAS COMPLEX, NEAR AKASH INSTITUTE, CLUB ROAD, RANCHI - 834001
Mail Id : [email protected] Mob. No. +91 - 9031008947
157
Annual Report & Accounts 2023-24
f. In pursuance of the Notification No. G.S.R.463(E) dated 05.06.2015 issued by the Ministry of
Corporate affairs, section 164(2) of the Act, pertaining to disqualification of Directors is not
applicable to the Government company.
g. We don’t have any qualification, reservation or adverse remark relating to the maintenance of
accounts and the matters connected therewith.
h. With respect to the adequacy of the internal financial controls over financial reporting of the
Company and the operating effectiveness of such controls, refer to our separate Report in
“Annexure C”. Our report expresses an unmodified opinion on the adequacy and operating
effectiveness of the Company’s internal financial controls over financial reporting.
I. Being a Government Company pursuant to the Notification No. GSR 463 (E) dated 05th June
2015 issued by the Ministry of Corporate Affairs, Government of India, provisions of Section
197 of the Act, are not applicable to the company.
j. With respect to the other matters to be included in the Auditor’s Report in accordance with
Rule 11 of the Companies (Audit and Auditors) Rules, 2014, as amended, in our opinion and
to the best of our information and according to the explanations given to us:
i. The company has disclosed its pending litigations under Additional Note 16 para 4(a) of the
Ind AS financial statement. The impact, if any, of these litigations will be given effect to as and
when the same are determined/settled.
ii. The Company has made provisions as required under the applicable law or accounting
standards, for material foreseeable losses if any, on long term contracts and the company did
not have any derivative contracts.
iii. As per the written representation received from the management, there were no amounts
which were required to be transferred to the Investor Education and Protection Fund by the
Company.
iv. (a) The management has represented that, to the best of its knowledge and belief no funds
have been advanced or loaned or invested (either from borrowed funds or share
premium or any other sources or kind of funds) by the company to or in any other
person or entity, including foreign entity (“intermediaries”), with the understanding,
whether recorded in writing or otherwise, that the Intermediary shall, whether, directly or
indirectly lend or invest in other persons or entities identified in any manner whatsoever
by or on behalf of the company (“Ultimate Beneficiaries”) or provide any guarantee,
security or the like on behalf of the Ultimate Beneficiaries;
3rd FLOOR, PARAS COMPLEX, NEAR AKASH INSTITUTE, CLUB ROAD, RANCHI - 834001
Mail Id : [email protected] Mob. No. +91 - 9031008947
158
Central Mine Planning & Design Institute Limited
(b) The management has represented, that, to the best of its knowledge and belief no funds
have been received by the company from any person or entity, including foreign entity
(“Funding Parties”), with the understanding, whether recorded in writing or otherwise,
the company shall, whether, directly or indirectly, lend or invest in other persons or
entities identified in any manner whatsoever by or on behalf of the Funding Party
(“Ultimate Beneficiaries”) or provide any guarantee, security or the like on behalf of the
Ultimate Beneficiaries;
(c) Based on such audit procedures that have been considered reasonable and appropriate
in the circumstances, nothing has come to our notice that has caused to believe that
representations under sub-clause (i) and (ii) of Rule 11(e), as provided under (a) and (b)
above, contain any material misstatement.
v. The dividend declared and paid during the financial year by the company is incompliance with
section 123 of Companies Act 2013.
Vi. Based on our examination, which included test checks, the Company has used accounting
software for maintaining its books of account for the financial year ended March 31, 2024
which has a feature of recording audit trail (edit log) facility and the same has operated
throughout the year for all relevant transactions recorded in the software. Further, during the
course of our audit we did not come across any instance of the audit trail feature being
tampered with and the audit trail feature has been preserved by the company as per the
statutory requirements for record retention.
CA Anil Jain
Partner
Place: Ranchi M No.: 079005
Date: 24/05/2024 UDIN: 24079005BKGUAX2993
3rd FLOOR, PARAS COMPLEX, NEAR AKASH INSTITUTE, CLUB ROAD, RANCHI - 834001
Mail Id : [email protected] Mob. No. +91 - 9031008947
159
Annual Report & Accounts 2023-24
Annexure “A” referred to in paragraph 1 of “Report on Other Legal and Regulatory Requirements” of
Independent Auditor’s Report on the Ind AS financial statements for the for the year ended March 31, 2024,
we report that;
Part- I
1. Whether the company has here is a system in place to process all the material accounting
system in place to process transaction and recording of all underlying business transactions
all the accounting is done in its SAP-ERP Software. Accordingly, there are no
transactions through IT implications on the integrity of the accounts. The information/
systems? Data is flowing from various modules and captured in the
financials through automation under SAP for the processes like
If yes, the implication of Financial Accounting and Controlling (FICO), Sales and
processing of accounting Distribution (S&D), Material Management (MM), Human Capital
transactions outside IT Management (HCM), Production Planning (PP), Project System
systems on integrity of the (PS) and Plant Maintenance (PM).
accounts along with the
financial implications, if any As per information and explanations given to us, Post completion
may be stated. of stabilization phase on 31stMarch 2022, the system is under
AMC phase.
2. Whether there is any As per information and explanations given to us, the company
restructuring of an existing has not received/no receivable any funds/grants except against
loan or cases of waiver / detailed &promotional drilling, R&D & S&T and NMET as
write-off of debts / loans / mentioned in clause 2 & 3 of Part-II - Additional directions
interest etc. made by a (Annexure – ‘A’).
3rd FLOOR, PARAS COMPLEX, NEAR AKASH INSTITUTE, CLUB ROAD, RANCHI - 834001
Mail Id : [email protected] Mob. No. +91 - 9031008947
160
Central Mine Planning & Design Institute Limited
3.
Whether funds received/ As per information and explanations given to us, there is no
receivable for specific case of any restructuring of an existing loan or cases of waiver /
schemes from central/state write-off of debts / loans / interest etc. made by a lender to the
agencies were properly company due to the company’s inability to repay the loan.
accounted for/utilized as per
its terms and conditions?
List the cases of deviation.
1. Whether any independent As per information and explanations given to us, independent
assessment and certification assessment and certification of migration process of data from
of migration process of data Coalnet portal to SAP had not been done. As informed to us,
from Coalnet portal to SAP the matter is taken up at CIL level.
had been done.
2. Whether exploration of blocks As per information and explanations given to us, there is no
was completed in compliance MOU between CMPDI and MOC/CIL/NMET. CMPDI is the
of MOU and grant received for nodal agency for all information related to exploration of coal
detailed and promotional and lignite in the country. CMPDI undertake the activities of
drilling utilized and accounted detailed and promotional drilling as per the project/blocks
properly. List the Cases of sanctioned/approved by MOC/CIL/NMET either by itself or by
deviation. agreements with MECL and private parties. On the basis of our
3rd FLOOR, PARAS COMPLEX, NEAR AKASH INSTITUTE, CLUB ROAD, RANCHI - 834001
Mail Id : [email protected] Mob. No. +91 - 9031008947
161
Annual Report & Accounts 2023-24
3. Whether fund received for As per the information and explanation provided to us, R&D
R&D and S&T were properly and S&T projects are approved/sanctioned by the Technical
accounted for/utilized as per committee of MOC/CIL with certain terms and condition based
terms and condition? List on the proposal submitted by the implementing agency/institute
the cases of deviations. to CMPDI. CMPDI makes an estimate of fund requirement for
all the ongoing or new R&D/S&T projects and make a
consolidated requisition from MOC/CIL. Once the fund is
received, CMPDI disburse the fund to implementing agency/
institute in various installments based on the progress of the
projects. Once the project is complete and Project completion
report is approved by the technical committee, implementing
agency/institute submit the utilization certificate to CMPDI and
refund the unspent amount of the fund received on such
projects to CMPDI along with the interest earned on those
funds.
On the basis of our examination of the samples on test check
basis, it was observed that the fund received for R&D and S&T
were properly accounted for/utilized as per terms and condition
except the following deviations have been identified:
3rd FLOOR, PARAS COMPLEX, NEAR AKASH INSTITUTE, CLUB ROAD, RANCHI - 834001
Mail Id : [email protected] Mob. No. +91 - 9031008947
162
Central Mine Planning & Design Institute Limited
3rd FLOOR, PARAS COMPLEX, NEAR AKASH INSTITUTE, CLUB ROAD, RANCHI - 834001
Mail Id : [email protected] Mob. No. +91 - 9031008947
163
Annual Report & Accounts 2023-24
Annexure – “B” referred to in paragraph 2 of “Report on Other Legal and Regulatory Requirements” of
Independent Auditor’s Report on the Ind AS financial statements for the for the year ended March 31, 2024,
we report that;
(I)a) (A) During the course of our audit, it was observed that the Company has generally maintained proper
records of showing full particulars of Property plant and Equipment.
(B) The company has maintained proper records showing full particulars of Intangible Assets.
b) According to the information as given to us, the management has conducted the Physical
verification of Fixed Assets as per CIL policy, at reasonable intervals by its duly constituted team
for this purpose. As informed to us, no material discrepancies have been noticed on such verification.
(c) According to the information and explanation given to us, the title deeds of all immovable properties
(other than properties where the company is lessee and lease agreements are duly executed in favor
of lessee) disclosed in the financial statements are held in the name of the company.
However, during the course of our audit, title deed of land holdings in respect of CMPDI RI1
(Asansol), could not be produced before us for our verification.
(d) According to the information & explanations as provided to us and as observed by us, no revaluation
of Property, Plant and Equipment (including right to use assets) or intangible assets of both during the
year has been carried out by the company.
(e) According to the information & explanations as provided to us, no proceeding has been initiated or
pending against the company for holding any benami property under the benami transactions
(prohibition) act, 1988 (45 of 1988) and rules made thereunder.
(ii) a) As per the policy of the company, physical verification of stores and spares is done at reasonable
intervals by an external agency duly appointed by the company and a report for position of stock as
on 31st Dec 2023 has been obtained by the company. In our opinion, the coverage and procedure of
such verification by the management is appropriate; no discrepancies of 10% or more in the
aggregate for each class of inventory were noticed on such verification.
(b)No working capital limit has been sanctioned to the Company during any point of time of the year from
any Banks/ Financial Institutions
(iii) According to the information and explanations given to us, the Company has not made investment
provided any guarantee or security or granted any loans or advances in the nature of loan, secured or
unsecured, to companies, firms, Limited liability partnership or any other parties during the year.
(iv) According to the information and explanations given to us, the Company has not granted loans, made
investments, provided guarantees or security as defined in section 185 and 186 of Companies Act.
3rd FLOOR, PARAS COMPLEX, NEAR AKASH INSTITUTE, CLUB ROAD, RANCHI - 834001
Mail Id : [email protected] Mob. No. +91 - 9031008947
164
Central Mine Planning & Design Institute Limited
(v) The Company has not accepted any deposit, in terms of the directives issued by the Reserve Bank of
India and the provisions of Sections 73 to 76 or any other relevant provisions of the Companies Act
and the rules framed there under. However, balances in respect of amount received in the course of,
or for the purpose of the business of the Company as Earnest Money Deposits, Security Deposits and
Advance Deposits from Customers / Others, the Company is of the view that these deposits do not
come under the purview of the Companies (Acceptance of Deposits) Rules 2014.
(vi) We have broadly reviewed the cost records maintained by the company as prescribed by the Central
Government under section 148 (1) of the Companies Act,2013 and are of the opinion that prima facie
the prescribed accounts and records have been made and maintained. However, we have not made a
detailed examination of the cost records with the view to determine whether they are accurate or
complete.
(vii)(a) According to the information and explanations given to us and on the basis of our examination of
the records of the Company, amounts deducted/ accrued in the books of account in respect of
undisputed statutory dues including Goods & Service Tax, provident fund, Employees State
Insurance, income-tax, service tax, pension fund, professional tax and other material statutory
dues generally have been regularly deposited during the year by the Company with the
appropriate authorities.
According to the information and explanations given to us, no undisputed amounts payable in
respect of Goods &Service Tax, provident fund, Employees State Insurance, income-tax, service
tax pension fund, professional tax and other material statutory dues were in arrears as at 31 March
2024 for a period of more than six months from the date they became payable.
(b) Statutory dues referred to in sub-clause (a) which have not been deposited on account of any
dispute, the amounts involved and the forum where such dispute is pending is mentioned in
“Appendix-1”.
(viii) According to the information & explanations as provided to us, no transaction has been identified
or reported by the tax authorities under tax assessments under the Income Tax Act, 1961 (43 of
1961) which requires to be surrendered or disclosed as income during the year.
(ix)(a) The Company has not defaulted in repayment of any loans or other borrowings or in the payment
of interest thereon.
(b) According to the information & explanations as provided to us, the company has not been
declared as wilful defaulter by any bank or financial institution or other lender.
(c) According to the information & explanations as provided to us, no term loans were applied for the
purpose for which the loans were obtained during the year.
(d) According to the information & explanations as provided to us the company has not raised any
fund on short term basis which have been utilized as long-term basis.
3rd FLOOR, PARAS COMPLEX, NEAR AKASH INSTITUTE, CLUB ROAD, RANCHI - 834001
Mail Id : [email protected] Mob. No. +91 - 9031008947
165
Annual Report & Accounts 2023-24
(e) According to the information & explanations as provided to us, the Company has not taken any
funds from any entity or person on account of or to meet the obligations of its subsidiaries,
associates or joint ventures.
(f) According to the information & explanations as provided to us, the company has not raised any
loans during the year on the pledge of securities held in its subsidiaries, joint ventures or associate
company.
(x)(a) According to the information and explanations given to us and on the basis of books and records
examined by us, the Company did not raise any money by way of initial public offer or further
public offer (including debt instruments) during the year. Accordingly, paragraph 3 (x) para (a) of
the Order is not applicable.
(b) According to the information and explanations given to us and on the basis of books and records
examined by us, the Company has not made any preferential allotment or private placement of
shares or convertible debentures (Fully, partially or optionally convertible) during the year.
Accordingly, paragraph 3 (x) para (b) of the Order is not applicable.
(xi)a) During the course of our examination of the books and records of the Company, carried out in
accordance with the generally accepted auditing practices in India and according to the information
and explanations given to us, we have neither come across any instance of fraud by or on the
Company, noticed or reported during the year, nor have we been informed of such case by the
management except fraud by way of unauthorised EL encashment by an employee at RI-7,
Bhubaneshwar, involving an amount of Rs. 0.17 crore, which has been recovered from the
employee.
(b) According to the information & explanations as provided to us, no report under sub-section (12) of
section 143 of the Companies act has been filed by the auditors in form ADT-4 as prescribed
under rule 13 of companies (audit and auditors) rules, 2014 with the central government.
(c) As per the information & explanation provided to us, the company has not received any whistle-
blower complaints.
(xii) (a) In our opinion and according to the information and explanations given to us, the Company is not
a Nidhi company. Accordingly, paragraph 3(xii) of the Order is not applicable.
(b) In our opinion and according to the information and explanations given to us, the Company is not
a Nidhi company. Accordingly, paragraph 3(xii) of the Order is not applicable.
(c) In our opinion and according to the information and explanations given to us, the Company is not
a Nidhi company. Accordingly, paragraph 3(xii) of the Order is not applicable.
(xiii) According to the information and explanations given to us and based on our examination of the
records of the company, transactions with the related parties are in compliance with Section 177
and Section 188 of the Companies Act, 2013 where applicable and details of such transactions
have been disclosed in the financial statements as required by applicable accounting standards.
3rd FLOOR, PARAS COMPLEX, NEAR AKASH INSTITUTE, CLUB ROAD, RANCHI - 834001
Mail Id : [email protected] Mob. No. +91 - 9031008947
166
Central Mine Planning & Design Institute Limited
(xiv)(a) In our opinion, and according to information and explanations given to us, the company has an
internal audit system commensurate with the size and nature of its business;
(b) Yes, the reports of the internal auditors for the period under audit were considered by us;
(xv) According to the information and explanations given to us, the Company has not entered into non-
cash transactions with directors or persons connected with him. Accordingly, paragraph 3(xv) of
the Order is not applicable.
(xvi)(a) The Company is not required to be registered under section 45-IA of the Reserve Bank of India
Act 1934. Accordingly, Clause 3(xvi) of the order is not applicable.
(b) According to the information & explanations as provided to us, the Company has not conducted
any non-banking or housing finance activities except, however, provided a Housing Loan to its
employee ‘Smt. Anamika Singh, Manager( bP-EE) (Transferred From CCL) under CIL House
Building Advance Scheme.
(c) The company is not a Core investment Company (CIC) as defined in the regulations made by the
Reserve Bank of India.
(d) The company is not a Core investment Company (CIC) as defined in the regulations made by the
Reserve Bank of India neither it has more than one CIC.
(xvii) According to the information & explanations as provided to us, the Company has not incurred any
cash losses in the financial year and in the immediately preceding financial year.
(xviii) According to the information & explanations as provided to us, there is no resignation of the
statutory auditors during the year.
(xix) In our opinion, and according to information and explanations given to us, and on the basis of the
financial ratios, ageing and expected dates of realization of financial assets and payment of
financial liabilities, other information accompanying the financial statements, no material uncertainty
exist as on the date of the audit report that company is not capable of meeting its liabilities existing
at the date of balance sheet as and when they fall due within a period of one year from the balance
sheet date;
(xx)(a) In respect of ongoing project or other than ongoing projects, the company did not have any balance
of unspent amount required to be transferred to a fund specified in schedule VII to the Companies
Act, 2013 within a period of six months of the expiry of the financial year in compliance with second
proviso to sub-section (5) of section 135 of the said act;
For K C Tak & Co.
(xxi) This clause is not applicable. Chartered Accountants
Firm’s registration number: 000216C
CA Anil Jain
Partner
Place: Ranchi M No.: 079005
Date: 24/05/2024 UDIN: 24079005BKGUAX2993
3rd FLOOR, PARAS COMPLEX, NEAR AKASH INSTITUTE, CLUB ROAD, RANCHI - 834001
Mail Id : [email protected] Mob. No. +91 - 9031008947
167
Annual Report & Accounts 2023-24
Annexure – “C” referred to in paragraph 3(h) of “Report on Other Legal and Regulatory Requirements” of
Independent Auditor’s Report on the Ind AS financial statements for the for the year ended March 31, 2024,
we report that;
Report on the Internal Financial Controls Over Financial Reporting under Clause (i) of Subsection 3 of
Section 143 of the Companies Act, 2013 (“the Act”)
We have audited the internal financial controls over financial reporting of ‘Central Mine Planning & Design
Institute Limited’ (“the Company”) as of 31 March 2024 in conjunction with our audit of the Ind AS financial
statements of the Company for the year ended on that date.
The Company’s management is responsible for establishing and maintaining internal financial controls
based on the internal control over financial reporting criteria established by the Company considering the
essential components of internal control stated in the Guidance Note on Audit of Internal Financial Controls
Over Financial Reporting issued by the Institute of Chartered Accountants of India (‘ICAI’). These
responsibilities include the design, implementation and maintenance of adequate internal financial controls
that were operating effectively for ensuring the orderly and efficient conduct of its business, including
adherence to company’s policies, the safeguarding of its assets, the prevention and detection of frauds and
errors, the accuracy and completeness of the accounting records, and the timely preparation of reliable
financial information, as required under the Companies Act, 2013.
Auditors’ Responsibility
Our responsibility is to express an opinion on the Company's internal financial controls over financial
reporting based on our audit. We conducted our audit in accordance with the Guidance Note on Audit of
Internal Financial Controls Over Financial Reporting (the “Guidance Note”) and the Standards on Auditing,
issued by ICAI and deemed to be prescribed under section 143(10) of the Companies Act, 2013, to the
extent applicable to an audit of internal financial controls, both applicable to an audit of Internal Financial
Controls and, both issued by the Institute of Chartered Accountants of India. Those Standards and the
Guidance Note require that we comply with ethical requirements and plan and perform the audit to obtain
reasonable assurance about whether adequate internal financial controls over financial reporting was
established and maintained and if such controls operated effectively in all material respects.
Our audit involves performing procedures to obtain audit evidence about the adequacy of the internal
financial controls system over financial reporting and their operating effectiveness. Our audit of internal
financial controls over financial reporting included obtaining an understanding of internal financial controls
over financial reporting, assessing the risk that a material weakness exists, and testing and evaluating the
design and operating effectiveness of internal control based on the assessed risk. The procedures selected
depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the Ind
AS financial statements, whether due to fraud or error.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our
audit opinion on the Company’s internal financial controls system over financial reporting.
3rd FLOOR, PARAS COMPLEX, NEAR AKASH INSTITUTE, CLUB ROAD, RANCHI - 834001
Mail Id : [email protected] Mob. No. +91 - 9031008947
168
Central Mine Planning & Design Institute Limited
Opinion
In our opinion, to the best of our information and according to the explanations given to us, the Company
has, in all material respects, an adequate internal financial controls system over financial reporting and such
internal financial controls over financial reporting were operating effectively as at 31st March 2024, based
on the internal control over financial reporting criteria established by the Company considering the essential
components of internal control stated in the Guidance Note on Audit of Internal Financial Controls Over
Financial Reporting issued by the Institute of Chartered Accountants of India.
However, further improvement is required in i) the documentation of Internal Financial Controls of the
Company in respect of its risk assessment process, risk analysis of different functional areas and
incorporating the process flows at departmental levels including risk mitigation in respect of insurance
coverage, ii) strengthening of the monitoring of controls in respect of misc. expenses, iii) confirmation/
reconciliation/adjustment of other financial assets, other current & non-current assets, trade payables &
receivables, other financial liabilities and other current and non-current liabilities.
Our opinion is not qualified in respect of the above matters. For K C Tak & Co.
Chartered Accountants
Firm’s registration number: 000216C
CA Anil Jain
Partner
Place: Ranchi M No.: 079005
Date: 24/05/2024 UDIN: 24079005BKGUAX2993
3rd FLOOR, PARAS COMPLEX, NEAR AKASH INSTITUTE, CLUB ROAD, RANCHI - 834001
Mail Id : [email protected] Mob. No. +91 - 9031008947
169
Annual Report & Accounts 2023-24
Appendix– “1” referred to in clause vii to Annexure – “B” referred to in paragraph 2 of “Report on Other
Legal and Regulatory Requirements” of Independent Auditor’s Report on the Ind AS financial statements for
the for the year ended March 31, 2024
Income Disallowing the provision for medical CIT (A) A.Y . 2.03
Tax Act, post-retirement medical benefits of the 2022-23
1961 employees of Rs.8,06,00,000
Service Demand of arrears of service tax interest Jharkhand A.Y . 5.05 5.05
Tax Act and penalty High 1999-
Court 2005
Service Demand of Service Tax Jharkhand A.Y . 3.82 -
Tax Act High 1998-
Court 1999
Service Demand of Service Tax and penalty CESTAT A.Y . 60.16 2.26
Tax Act 2013-14
to 2017-
18
3rd FLOOR, PARAS COMPLEX, NEAR AKASH INSTITUTE, CLUB ROAD, RANCHI - 834001
Mail Id : [email protected] Mob. No. +91 - 9031008947
170
Central Mine Planning & Design Institute Limited
Management Reply to The Revised Independent Auditors Report for the year ended 31st March, 2024
171
Annual Report & Accounts 2023-24
172
Central Mine Planning & Design Institute Limited
b) CIL approved (July 2010) an R&D project The management of CMPDIL had placed the
relating to demonstration of coal Dry proposal of Write off of WIP of RS 12.17 to the
Beneficiation system using Radiometric COFDs on March 5, 2024, seeking their approval.
Techniques at Madhuban washery, BCCL by
After approval by the COFDs, it was recommended
two implementing agencies namely M/s Ardee
for presentation to the CMPDIL Board via the Audit
Hi-Tech Pvt. Ltd. (AHPL) and M/s Energo
Committee for final approval.
Engineering Projects Ltd. (EEPL) with an outlay
of Rs. 25.56 crore. The nodal agency for this Subsequently, the proposal for write-off was placed
project was CMPDIL. The project was started in in the 121st Audit Committee meeting on March 14,
September 2010 and schedule to be completed 2024.
by August 2012 but it was excessive delayed After detailed deliberation, the Audit Committee
due to many reasons like delay in - tender requested the management to submit a revised
finalisation for plant installation, equipment proposal with additional details and any other
procurement, field trial at rated capacity (400 pertinent information.
tph) due to unavailability of infrastructure etc.
Trial test of the project was conducted in 2016- In light of the aforementioned outcomes, the CMPDIL
17, but the result of the test was inconsistent management has decided to place the write off
even at lower capacity (150 tph). After proposal for approval after incorporating the details
preparedness of BCCL to conduct trial at full requested by the Audit Committee.
load (400 tph), both agencies (AHPL and EEPL) Pending matter as above, the assets has been shown
showed unwillingness to validate the operation as asset under capital-wip and not adjusted with
at full load. capital reserve during the year
In view of these, Apex committee of R&D Board
of CIL held on 25.11.2021 recommended to
foreclose the project and directed BCCL to own
the plant. Thereafter, CMPDIL submitted project
closure report in March 2022. R&D Board of
CIL in July 2022 finally accorded approval to
close the project and directed BCCL to take
over the plant for future use. Till March 2024,
CMPDIL had made payment of Rs. 12.17 crore
to both of the implementing agencies against
approved cost of Rs. 16.09 crore towards
procurement of assets. CMPDIL booked this
expenditure under Capital Work -in- Progress
(CWIP) under CIL R&D WIP under broad head
173
Annual Report & Accounts 2023-24
c) Non-current Assets under Property, Plant & The ownership of S&T and R&D Assets rests
Equipment’s (PPE) includes non-current with the Ministry of Coal & CIL.
assets purchased from S&T and R&D grant/
CMPDIL being an implementing agency cannot
fund received from GoI/CIL. As on
take survey-off initiative on his own without prior
31.03.2024, residual value (WDV) of 327
permission of MoC/CIL and they have
assets (Plant & Equipment’s) purchased from
communicated the matter to MoC and CIL,
these funds was Rs. 21.05 crore. It was
requesting them to initiate the necessary steps for
noticed that life of 209 assets valuing Rs.
asset disposal and providing an update to
1.77 crore, out of 327 assets was beyond
CMPDIL.
15 years and was ranged up to 49 years
(since 1975).
174
Central Mine Planning & Design Institute Limited
As per para 16 of IND AS-16 states that the Despite reminders from CMPDIL management,
cost of an item of PPE shall be recognised as of now, directives from MoC and CIL regarding
as an asset if, and only if: (a) it is probable the disposal of these assets are still pending.
that future economic benefits associated with Given this situation, CMPDIL management is
the item will flow to the entity; and (b) the awaiting further communication from MoC and
cost of the item can be measured reliably. CIL to proceed with the necessary course of
Further, an item of PPE is derecognised action regarding the disposal of assets procured
upon disposal or when non future economic under S&T projects funded by MoC and R&D
benefits are expected from the continued funded by CIL.
use of assets.
In view of the above, de-recognition of old assets
The significant Accounting Policy of the whose useful life of assets having 15 years or
company considers maximum useful life of more related to S&T and R&D and adjustment in
any assets under Plant & Equipment assets non- current assets & capital reserves for Rs 1.77
as 15 years, therefore, the useful life of crore, have not been done during the current
assets having 15 years or more have already financial year.
been expired and these assets requires to
be derecognised charged to Capital Reserve
Account in which the funds/grants are
maintained.
The CMPDIL management has, however,
explained that the ownership of S&T and
R&D Assets rests with the Ministry of Coal &
CIL. CMPDIL being an implementing agency
cannot take survey-off initiative on his own
without prior permission of MoC/CIL and they
have communicated the matter to MoC and
C IL , re q u e sti n g th e m to i n i ti a te th e
necessary steps for asset disposal and
providing an update to CMPDIL. Despite
reminders from CMPDIL management, as of
now, directives from MoC and CIL regarding
the disposal of these assets are still pending.
Given this situation, CMPDIL management is
awaiting further communication from MoC
and CIL to proceed with the necessary course
of action regarding the disposal of assets
procured under S&T projects funded by MoC
and R&D funded by CIL.
In view of the above, de-recognition of old
assets whose useful life of assets having 15
years or more related to S&T and R&D and
adjustment in non- current assets & capital
reserves for Rs 1.77 crore, have not been
done during the current financial year.
175
Annual Report & Accounts 2023-24
1) Whether the company There is a system in place There is no Financial Impact on the
has system in place to to process all the material Financial Statements.
process all the accounting accounting transaction and
transactions through IT recording of all underlying
systems? business transactions is
done in its SAP-ERP
If yes, the implication of
S o f t w a r e . A c c o r d i n g l y,
processing of accounting
there are no implications
transactions outside IT
on the integrity of the
systems on integrity of the
accounts. The information/
accounts along with the
Data is flowing from various
financial implications, if any
modules and captured in
may be stated
the financials through
automation under SAP for
the processes like Financial
Accounting and Controlling
(FICO), Sales and
Distribution (S&D), Material
Management (MM), Human
Capital Management (HCM),
Production Planning (PP),
Project System (PS) and
Plant Maintenance (PM).
176
Central Mine Planning & Design Institute Limited
177
Annual Report & Accounts 2023-24
NMET as mentioned in
clause 2 & 3 of Part-II -
Additional directions
( A n n e x u r e – ‘ A’ ) .
178
Central Mine Planning & Design Institute Limited
3) Whether fund received As per the information and 1. A MIS is being maintained which
for R&D and S&T were explanation provided to us, contains information regarding project title,
properly accounted for/ R&D and S&T projects are name of implementing agencies, date of
utilized as per terms and approved/sanctioned by the start, date of completion, project objective,
condition? List the cases of Technical committee of total approved cost etc. Also, project
deviations. MOC/CIL with certain terms completion details, extension of project
and condition based on the duration etc are maintained in the project
proposal submitted by the specific files. A dedicated website
implementing agency/ (https://scienceandtech.cmpdi.co.in) has
institute to CMPDI. CMPDI also been developed which includes
makes an estimate of fund details regarding ongoing & completed
requirement for all the research projects. As advised, a
ongoing or new R&D/S&T communication has been sent to all the
projects and make a implementing agencies to provide
consolidated requisition required details related to Audited
from MOC/CIL. Once the statements and interest earned details in
fund is received, CMPDI addition to other information of research
disburse the fund to projects.
implementing agency/ . Efforts are also initiated for incorporating
institute in various Audited
installments based on the
statements and interest earned details in
progress of the projects.
the same MIS.
Once the project is
complete and Project Every institute gets their account audited
completion report is including interest earned details as
approved by the technical statutorily required by the Government.
committee, implementing The institute normally handles significant
agency/institute submit the number of projects simultaneously which
utilization certificate to are funded by different ministries/agencies
CMPDI and refund the and an overall audit of the accounts is
unspent amount of the fund conducted by the institute. The report of
received on such projects the same is incorporated in the Annual
to CMPDI along with the Report of the institute which is published
interest earned on those at the institute’s website.
funds. Also, with regards to S&T and R&D
On the basis of our examin projects, an expenditure statement in
ation of the samples on Form-III certified by the designated
test check basis, it was finance officer of each institute submits
observed that the fund quarterly.
received for R&D and S&T As advised, a communication has been
were properly accounted sent to all the implementing agencies to
for/utilized as per terms provide required details related to
and condition except the Audited statements and interest earned
following deviations have details in addition to other information of
been identified: research projects
179
Annual Report & Accounts 2023-24
180
Central Mine Planning & Design Institute Limited
• Computation of interest
earned by each implementing
agency during the audit
period.
181
Annual Report & Accounts 2023-24
Management Comment to Annexure “B” referred to in Paragraph 2 of “Report on Other Legal and
Regulatory Requirements of Independent Auditors Report for the Year Ended 31st March, 2024.
Management Comment to Annexure “C” referred to in Paragraph 3(h) of “Report on Other Legal
and Regulatory Requirements of Independent Auditors Report for the Year Ended 31st March, 2024.
In our opinion, to the best of our information and The Internal Financial control system presently
according to the explanations given to us, the available is already robust and adequate.
Company has, in all material respects, an
adequate internal financial controls system over All Necessary documentation and checks are
financial reporting and such internal financial available in the system.
controls over financial reporting were operating
effectively as at 31st March 2024, based on the
internal control over financial reporting criteria
established by the Company considering the
essential components of internal control stated
in the Guidance Note on Audit of Internal
Financial Controls Over Financial Reporting
issued by the Institute of Chartered Accountants
of India.
However, further improvement is required in i)
the documentation of Internal Financial Controls
of the Company in respect of its risk assessment
process, risk analysis of different functional areas
and incorporating the process flows at
departmental levels including risk mitigation in
respect of insurance coverage, ii) strengthening
of the monitoring of controls in respect of misc.
expenses, iii) confirmation/ reconciliation/
adjustment of other financial assets, other current
& non-current assets, trade payables &
receivables, other financial liabilities and other
current and non-current liabilities.
182
Central Mine Planning & Design Institute Limited
Addendum - V
183
Annual Report & Accounts 2023-24
184
Central Mine Planning & Design Institute Limited
185
Annual Report & Accounts 2023-24
186
Central Mine Planning & Design Institute Limited
187
Annual Report & Accounts 2023-24
188
Central Mine Planning & Design Institute Limited
189
Annual Report & Accounts 2023-24
190
Central Mine Planning & Design Institute Limited
Annexure -A
191
Annual Report & Accounts 2023-24
Addendum - VII
Comments of the Comptroller and Auditor General of India
192
Central Mine Planning & Design Institute Limited
193
Annual Report & Accounts 2023-24
ADDENDUM - VIII
REPORT ON CORPORATE SOCIAL RESPONSIBILITY (CSR) FOR FINANCIAL YEAR 2023-24
Sl. No. Name of Director Designation / Nature of Number of meetings of Number of meetings of
Directorship CSR Committee held CSR Committee
during the year attended during the year
3. Provide the web-link(s) where Composition of CSR Committee, CSR Policy and CSR Projects
approved by the board are disclosed on the website of the company .
4. Provide the executive summary along with web-link(s) of Impact Assessment of CSR Projects carried
out in pursuance of sub-rule (3) of rule 8, if applicable.
194
Central Mine Planning & Design Institute Limited
5. ( Rs. In crore)
b. Two percent of average net profit of the company as per sub- 7.66
section (5) of section 135.
6.
(Rs. In crore)
195
Annual Report & Accounts 2023-24
7. Details of Unspent CSR amount for the preceding three financial years
1. 2. 3. 4. 5. 6. 7. 8.
8. Whether any capital assets have been created or acquired through CSR amount spent in the Financial Year:
No
9. Specify the reason(s), if the Company has failed to spend two per cent of the average net profit as per
Section 135(5) of the Companies
– Act, 2013
Not applicable
Sd/-
(Chief Executive Officer or Sd/-
Managing Director or Director)
(Chairman CSR Committee )
196
Central Mine Planning & Design Institute Limited
ANNUAL
ACCOUNTS
2023-24
197
Annual Report & Accounts 2023-24
Current Assets
Inventories 5.1 14.29 16.01
Financial Assets
(i) Investments 4.1 - -
(ii) Trade Receivables 4.3 984.37 822.40
(iii) Cash & Cash equivalents 4.4 266.87 379.97
(iv) Other Bank Balances 4.5 330.00 90.00
(v) Loans 4.2 - -
(vi) Other Financial Assets 4.6 121.46 91.51
Current Tax Assets (Net) 11.1 71.27 93.17
Other Current Assets 6.2 101.70 105.44
Total Current Assets (B) 1,889.96 1,598.50
Equity
Equity Share Capital 7.1 142.80 142.80
Other Equity 7.2 1467.68 1094.98
Equity attributable to equity holders of the company 1610.48 1237.78
Non-Controlling Interests 7.3 - -
Total Equity (A) 1610.48 1237.78
198
Central Mine Planning & Design Institute Limited
Note No.
As at 31.03.24 As at 31.03.23
Liabilities
Non-Current Liabilities
Financial Liabilities
(i) Borrowings 8.1 - -
(ii) Lease Liabilities 8.2 1.08 0.86
(iii) Other Financial Liabilities 8.4 73.14 71.67
Provisions 9.1 9.14 10.01
Deferred Tax Liabilities (net) 11.2 - -
Other Non-Current Liabilities 10.1 0.03 -
Total Non-Current Liabilities (B) 83.39 82.54
Current Liabilities
Financial Liabilities
(i) Borrowings 8.1 - -
(ii) Lease Liabilities 8.2 0.23 0.84
(iii) Trade payables 8.3
(A) Total outstanding dues of micro, small and - -
medium enterprises; and
(B) Total outstanding dues of Creditors other than 104.64 145.33
micro, small and medium enterprises
(iv) Other Financial Liabilities 8.4 83.09 88.09
Other Current Liabilities 10.2 128.31 130.23
Provisions 9.1 161.23 234.72
Current Tax Liabilities (net) 11.1 - -
Total Current Liabilities (C) 477.50 599.21
The Accompanying Note No. 1 to 16 form an integral part of the Financial Statements.
Sd/-
( CA Anil Jain)
Date : 25th April 2024 Partner
Membership No. : 079005
Place: Ranchi
UDIN : 24079005BKGUAX2993
199
Annual Report & Accounts 2023-24
200
Central Mine Planning & Design Institute Limited
STATEMENT OF PROFIT & LOSS For the Year Ended 31st March, 2024
(` in Crore)
Note For the Year ended For the Year ended
No. 31.03.2024 31.03.2023
Total Comprehensive Income for the period 492.96 316.08
(Comprising Profit (Loss) and Other
Comprehensive Income for the period)
Profit attributable to:
Owners of the company 503.23 296.66
Non-controlling interest
503.23 296.66
The Accompanying Note No. 1 to 16 form an integral part of the Financial Statements.
Sd/-
( CA Anil Jain)
Date : 25th April 2024 Partner
Membership No. : 079005
Place: Ranchi
UDIN : 24079005BKGUAX2993
201
Annual Report & Accounts 2023-24
202
Central Mine Planning & Design Institute Limited
As at 31.03.2024 As at 31.03.2023
Balances with Banks
- in Deposit Accounts
- in Current Accounts 266.86 379.95
Bank Balances outside India
Cheques, Drafts and Stamps in hand
Cash on hand 0.01 0.01
Cash on hand outside India
Others
Total Cash and Cash Equivalents 266.87 379.97
1. Reconciliation between the opening and closing balances in the balance sheet for liabilities arising
from financing activities:
The above statement of cash flow is prepared in accordance with the Indirect Method prescribed in Ind AS
7 - 'Statement of Cash flows.
"Corporate Social Responsibility (CSR) expenditure during the year ended 31.03.2024 by the company is
as per Annexure to CSR Expenses"
203
Annual Report & Accounts 2023-24
Sd/-
( CA Anil Jain)
Date : 25th April 2024 Partner
Membership No. : 079005
Place: Ranchi
UDIN : 24079005BKGUAX2993
204
Central Mine Planning & Design Institute Limited
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31.03.2024
A. EQUITY SHARE CAPITAL
As at 31.03.2024 (` in Crore)
Particulars Balance as at Changes In Equity Share Restated Balance Changes in Equity Balance as
01.04.2023 Capital Due to Prior Period as at Share Capital During at
errors 01.04.2023 The Year 31.03.2024
14,28,000 Equity Shares of ₹1000/- each 142.8 - 142.80 - 142.80
As at 31.03.2023
Particulars Balance as at Changes In Equity Share Restated Balance Changes in Equity Balance as
01.04.2022 Capital Due to Prior Period as at Share Capital During at
errors 01.04.2022 The Year 31.03.2023
14,28,000 Equity Shares of ₹1000/- each 142.8 - 142.80 - 142.80
B.OTHER EQUITY
As at 31.03.2023 (` in Crore)
205
Other Reserves OCI - Remeasurement of
Particulars Capital Redemption Retained Defined Benefits Plans Total
Capital reserve General Reserve (net of Tax)
reserve Earnings
Balance as at 01.04.2022 - 18.90 29.95 784.25 38.62 871.72
Changes in accounting policy or prior
- - - -
period errors
Restated balance as at 01.04.2022 - 18.90 29.95 784.25 38.62 871.72
206
Annual Report & Accounts 2023-24
Land
Office
Assets
Aircraft
Fixtures
Building
Vehicles
culverts)
Plant and
Others 3.1.5
Other Land
Equipments
Equipments
Other Mining
Surveyed Of f
Furniture and
Infrastructure
Freehold Land
Railway Sidings
(including water
Reclamation/ Site
Telecommunication
Restoration Costs
Gross Carrying Amount:
As at 1 April 2022 1.15 2.94 - 70.33 197.78 0.43 - 19.51 3.53 11.85 - - 0.77 - 308.29
Additions - 0.46 - 16.80 33.39 0.60 - 5.99 1.73 1.09 - - 0.06 - 60.12
Deletions/Adjustments - -0.26 - (0.07) (3.00) - - (0.75) 0.78 (0.12) - - - - (3.42)
As at 31st March 2023 1.15 3.14 - 87.06 228.17 1.03 - 24.75 6.04 12.82 - - 0.83 - 364.99
As at 1 April 2023 1.15 3.14 - 87.06 228.17 1.03 - 24.75 6.04 12.82 - - 0.83 - 364.99
Additions - - - 1.97 27.20 0.02 3.07 1.72 1.87 0.39 36.24
Deletions/Adjustments - - - (2.52) (5.25) 0.06 (0.28) (0.19) (0.68) -8.86
As at 31st March 2024
207
1.15 3.14 - 86.51 250.12 1.11 - 27.54 7.57 14.01 - - 1.22 - 392.37
Accumulated Depreciation,
Amortisation and Impairment*
As at 1 April 2022 - 0.55 - 11.12 82.15 0.21 - 9.33 2.34 8.14 - - - - 113.84
Charge for the year - 0.22 - 3.20 17.29 0.09 - 2.07 0.45 1.04 - - - - 24.36
Deletions/Adjustments - (0.26) - (0.03) (2.24) - - (0.49) 0.46 (0.11) - - - - (2.67)
As at 31st March 2023 - 0.51 - 14.29 97.20 0.30 - 10.91 3.25 9.07 - - - - 135.53
As at 1 April 2023 - 0.51 - 14.29 97.20 0.30 - 10.91 3.25 9.07 - - - - 135.53
Charge for the year - 0.24 2.08 20.87 0.15 2.25 0.68 0.77 - 27.04
Deletions/Adjustments - (2.46) (4.63) 0.03 (0.25) (0.17) (0.45) (7.93)
As at 31st March 2024 - 0.75 - 13.91 113.44 0.48 - 12.91 3.76 9.39 - - - - 154.64
Net Carrying Amount -
As at 31st March 2024 1.15 2.39 - 72.60 136.68 0.63 - 14.63 3.81 4.62 - - 1.22 - 237.73
As at 31st March 2023 1.15 2.63 - 72.77 130.97 0.73 - 13.84 2.79 3.75 - - 0.83 - 229.46
Notes :
Central Mine Planning & Design Institute Limited
1-Plant and Machinery above include Plant and machineries including Stand by Equipment and stores and spares which satisfies criteria for recognition as PPE but not yet issued from stores
2-Depreciation has been provided as per Company's accounting policy.(Refer to note No 2)
3. Other Land includes Right of use Asset amounting to Rs 1.72 cr and accumulated amortization on the same is Rs 0.57 crores upto 31.03.2024.
4. Depreciation & Amortization& Impairment charged for the year ended is Rs 33.10 Crores.(This includes Impairment of Plant & Equipment is Rs. 0.02 cr and Furniture and Fixture is Rs 0.04
crores. Depreciation related to funded assets is Rs 1.56 crore
Annual Report & Accounts 2023-24
Funded assets Net Book Value as Depreciation for Net Book Value as
Addition the year
class on 01-04-2023 on 31-03-2024
Directives for Survey-off, of the Funded assets which have completed their life was requested from the
Ministry.The directives is awaited to futher Proceed in this matter.
208
Central Mine Planning & Design Institute Limited
209
Annual Report & Accounts 2023-24
Projects in progress:
BUILDING
Construction of Storage room for keeping radiation RI-4 0.04 0.04
New water supply pipeline to CMPDI colony RI7 0.11 0.11
CONSTRUCTION OF PROTECTIVE SHED FOR ETP 0.01 0.01
PLANT & EQUPMENTS -
-
Projects temporarily suspended: -
BUILDING
Lakhanpur Residential building for Gopalpur camp of RI-7 0.14 0.14
Plant and Equipments -
CIL R&D WIP - - - 12.17 12.17
-
Total 0.01 0.15 - 12.31 12.47
To be completed in
Less than More than
1-2 years 2-3 years
1 year 3 years
Projects in progress:
Building (including water supply, roads and culverts)
Plant and Equipments
Railway Sidings
Total
210
Central Mine Planning & Design Institute Limited
Projects in progress:
BUILDING
BUILDING
211
Annual Report & Accounts 2023-24
To be completed in
Less than More than
1-2 years 2-3 years
1 year 3 years
Projects in progress:
Building (including water supply, roads and culverts)
Plant and Equipments
Railway Sidings
Total
Out of the total WIP of RS 12.47 cr CIL R& D WIP is for RS 12.17 crore
The proposal for write off of Rs 12.17 crore was put up in the Board through COFDs. However the Board
Deferred the proposal and has soght for more details. In the FY 2024-25 the WIP will be written off after
competent approval by board
212
Central Mine Planning & Design Institute Limited
Exploration and
Evaluation Costs
213
Annual Report & Accounts 2023-24
214
Central Mine Planning & Design Institute Limited
As at 1 April 2023 -
Additions -
Deletions/Adjustments -
As at 31st March 2024 -
Accumulated Impairment
As at 1 April 2022 -
Charge for the year -
Deletions/Adjustments -
As at 31st March 2023 -
-
As at 1 April 2023 -
Charge for the year -
Deletions/Adjustments -
As at 31st March 2024 -
-
Net Carrying Amount
As at 31st March 2024 -
As at 31st March 2023 -
215
Annual Report & Accounts 2023-24
Investment in Shares - -
Other Investments - -
In Secured Bonds - -
In Co-operative Shares - -
Total - -
investments:
216
Central Mine Planning & Design Institute Limited
Total - -
Aggregate of Quoted Investment: - -
Aggregate of unquoted investments: - -
Market value of Quoted Investment: - -
Aggregate amount of impairment in - -
value of investments:
217
Annual Report & Accounts 2023-24
As at 31.03.2024 As at 31.03.2023
Non Current
Current
218
Central Mine Planning & Design Institute Limited
(` in Crore)
As at 31.03.2024 As at 31.03.2023
Loans to other than related parties
Loans to body corporate and employees
Total - -
219
Annual Report & Accounts 2023-24
The company has used the practical expedient by computing the expected credit loss allowance based
on a provision matrix in determining allowance for credit losses of trade receivables. The provision
matrix takes into account historical credit loss experience and forward looking information. The expected
credit loss allowance is based on ageing of receivables that are due and the rates used in provision
matrix.
The details of movement in allowance for expected credit loss
Balance at the beginning of the year 2.58 3.35
Recognised during the year 0.10
Writeback during the year - (0.77)
Balance at the end of the year 2.68 2.58
220
Central Mine Planning & Design Institute Limited
As at 31.03.2024
Trade Receivables ageing schedule Outstanding for following periods from transaction date
Less 6 months 1-2 2-3 More
Particulars than 1 year years years than Total
6 months 3 years
(i) Undisputed Trade receivables – considered good 770.95 95.70 44.72 20.08 55.60 987.05
Total
As at 31.03.2023
Trade Receivables ageing schedule Outstanding for following periods from transaction date
Less 6 months 1-2 2-3 More
Particulars than 1 year years years than Total
6 months 3 years
(i) Undisputed Trade receivables – considered good 598.96 96.71 51.32 19.32 58.67 824.98
Trade Receivables includes dues from CIL and Subsidiaries within group ₹ 805.63 cr. (Previous Year ₹ 663.85 cr.) and
allowances recognised thereon Nil (Previous Year Nil). Dues from outside group include ₹ 181.42 cr. (Previous Year
₹ 161.13 cr.) and allowances recognised thereon ₹ 2.68 cr. (Previous Year ₹ 2.58 cr.).
221
Annual Report & Accounts 2023-24
Out of the Balance with Bank of Rs 266.86 Cr., fund related bank balance is Rs 58.04 Crores as given
below
222
Central Mine Planning & Design Institute Limited
4.5. Other Bank Balances comprise Deposits - for specific purposes and bank deposits which are expected
to realise in cash within 12 months after the reporting date.
223
Annual Report & Accounts 2023-24
224
Central Mine Planning & Design Institute Limited
(` in Crore)
4.6.1 The details of movement in Allowance for 31.03.2024 31.03.2023
Security Deposit (Current and Non-Current)
Balance at the beginning of the year/period 0.04 0.04
Recognised during the year/period
Writeback during the year/period
Balance at the end of the year/period 0.04 0.04
225
Annual Report & Accounts 2023-24
The inventory of stores and spares comprises items that fall into the categories of slow-moving, non-moving,
and obsolete. Impairment allowances are recognized for these items as per the company's policy.
The details of movement in impairment allowance for slow-moving, non-moving and obsolete Stores, Spares,
and other inventories :
As at 31.03.2024 As at 31.03.2023
226
Central Mine Planning & Design Institute Limited
227
Annual Report & Accounts 2023-24
21.09 21.13
Note:
6.2-(c) Other Advances and Deposits *
31.03.2024 31.03.2023
** Income tax paid under protest is Rs 66.58 crs.Out of this Rs 0.61 Cr relates to A.Y 2010-11,
Rs. 25.11 Cr relates to 2017-18, Rs.16.01 Cr relates to 2018-19, Rs. 19.13 Crore related AY 2020-21,
Rs. 5.72 Crore relates to A.Y 2021-22.
Other Deposit and advances above includes Excess CSR of Rs 2.77 Cr
228
Central Mine Planning & Design Institute Limited
Other Advance & Deposit Includes deposit under protest and refund yet to be received for Income tax
₹66.58 cr and Service Tax cases ₹7.31cr.
6.2.1 The details of movement in Allowance for bad and doubtful advances and deposits (Current
and Non-Current)
31.03.2024 31.03.2023
229
Annual Report & Accounts 2023-24
Authorised
15,00,000 Equity Shares of ₹1000/- each 150.00 150.00
150.00 150.00
Issued, Subscribed and Paid-up
(Held by Coal India Ltd. , the Holding Co.
& its nominees)
1 Shares in the company held by each shareholder holding more than 5% Shares
230
Central Mine Planning & Design Institute Limited
2. Reconciliation of equity shares outstanding at the beginning and at the end of reporting period:-
231
Annual Report & Accounts 2023-24
232
Central Mine Planning & Design Institute Limited
(d) (ii) Other Comprehensive Income items that will not be reclassified to profit or loss 1
As at 31.03.2024 As at 31.03.2023
Balance at the beginning of the year 58.04 38.62
Other Comprehensive Income during the period (10.27) 19.42
Adjustment during the year
Balance at the end of the year 47.77 58.04
Total [(i)+(ii)] - -
233
Annual Report & Accounts 2023-24
Non-Current
Term Loans
-From Banks - -
-From Other Parties - -
Other Loans - -
Total - -
CLASSIFICATION
Secured - -
Unsecured - -
Current
Other Loans - -
Total - -
CLASSIFICATION
Secured - -
Unsecured - -
234
Central Mine Planning & Design Institute Limited
Non - Current
Balance at the beginning of the year 0.86 1.31
Additions during the period 0.01 0.46
Finance cost accrued during the period 0.06 0.09
Payment/Adjustment of lease liabilities 0.15 (1.00)
Balance at the closing of the period 1.08 0.86
Current
Balance at the beginning of the year 0.84 -
Additions during the period - -
Finance cost accrued during the period -
Payment/Adjustment of lease liabilities (0.61) 0.84
Balance at the closing of the year 0.23 0.84
Grand Total 1.31 1.70
8.2.1 Maturity Analysis of Lease Liability on an undiscounted basis (Non-Current and Current):
As at 31.03.2024 As at 31.03.2023
Particulars
Upto 1 Year 0.29 0.52
1-5 Years 1.05 0.35
More than 5 Years 0.40 1.03
235
Annual Report & Accounts 2023-24
236
Central Mine Planning & Design Institute Limited
As at 31.03.2024 As at 31.03.2023
Particulars
Depreciation and amortisation expense for right-of-use assets 0.22 0.14
Interest expense on lease liabilities 0.06 0.09
Expense relating to short-term leases - -
Gain or loss arising from sale and leaseback transaction - -
Total 0.28 0.23
8.2.4 Total Cash outflow for Leases disclosed in the cash flow statement
As at 31.03.2024 As at 31.03.2023
Particulars
Payment of finance lease liabilities 0.45 0.16
Cash Outlow relating to short term leases - -
TOTAL 0.45 0.16
237
Annual Report & Accounts 2023-24
Current
Total outstanding dues of micro, small and
medium enterprises
- -
Total outstanding dues of Creditors other than
micro, small and medium enterprises 104.64 145.33
Total 104.64 145.33
31.03.2024 31.03.2023
238
Central Mine Planning & Design Institute Limited
As at 31.03.2024
Trade Payables aging schedule Outstanding for following periods from transaction date
As at 31.03.2023
Trade Payables aging schedule Outstanding for following periods from transaction date
239
Annual Report & Accounts 2023-24
Non Current
Security Deposits 73.14 71.67
Others
Total 73.14 71.67
Current
240
Central Mine Planning & Design Institute Limited
Non Current
Employee Benefits
- Gratuity* -
- Leave Encashment** 0.72
- Post Retirement Medical Benefits*** 4.01 3.87
- Other Employee Benefits 5.12 5.41
Other Provisions
Site Restoration/Mine Closure - -
Stripping Activity Adjustment - -
Others 0.01 0.01
Current
Employee Benefits
- Gratuity* (5.68) 4.17
- Leave Encashment** 11.26 8.55
- Post Retirement Medical Benefits*** 6.32 5.97
- Other Employee Benefits 149.33 216.03
161.23 234.72
Other Provisions - -
Others
Total 161.23 234.72
NOTE:
* Gratuity Liabilities is netted off to the extent Rs 167.18 Cr.
** Leave Encashment Liabilities is netted off of to the extent Rs 112.92 Cr.
*** Post Retirement Medical Benefit Liability is netted off to the extent Rs 83.63 Cr
The position and movement of various provisions except those relating to Gratuity, Leave encashment
and Post-Retirement Medical benefits
241
Annual Report & Accounts 2023-24
Utilised/
Balance at the Charged Balance at
adjusted
As at 31.03.2023 beginning of during the end of
during
the year the year the year
the year
242
Central Mine Planning & Design Institute Limited
Deferred Income - -
Others 0.03 -
Total 0.03 -
Statutory Dues:
Statutory Dues 79.99 80.33
Advance for Coal Import - -
Advance from customers / others 7.74 3.23
Cess Equalization Account - -
*Others liabilities 40.58 46.67
Total 128.31 130.23
*
Other Liabilities includes funds received from Ministry of Coal & Ministry of Mines. It includes bills passed
but payments not made due to fund receivable is awaited from Ministry.
243
Annual Report & Accounts 2023-24
As at 31.03.2024 As at 31.03.2023
Disclosed as:
Non Current - -
Income Tax Assets (net) - -
Income Tax Liabilities (net)
244
Central Mine Planning & Design Institute Limited
Recognised Recognised
Balance /(reversed) in other Balance
as on in profit and comprehensive as on
01.04.2023 loss during income during 31.03.2024
the year the year
As at 31.03.2024 As at 31.03.2023
Disclosed as:
Deferred Tax Assets 30.55 68.75
Deferred Tax Liability 12.89 10.86
17.66 57.89
245
Annual Report & Accounts 2023-24
* Sales includes services to CIL and Subsidiaries within Group Gross amount Rs 1635.81 Crores
(Previous year Rs 1352.58 crores) and levies thereon Rs 248.09 Crores (Previous Year Rs 206.48 crores);
Services outside group includes Gross Rs. 405.55 crores (Previous year Rs 285.18 crores) and levies
thereon recognised Rs 60.58 Crores (Previous year Rs 45.19 crores).
246
Central Mine Planning & Design Institute Limited
247
Annual Report & Accounts 2023-24
Explosives - -
Timber - -
Oil & Lubricants 14.11 16.60
HEMM Spares 0.36 0.30
Other Consumable Stores & Spares 17.02 16.19
Total 31.49 33.09
248
Central Mine Planning & Design Institute Limited
249
Annual Report & Accounts 2023-24
13.3.1 Including allowances, bonus, incentives, performance related pay, overtime pay, sitting fees to independent
directors etc.
13.3.2 National Coal Wages Agreement (NCWA-XI) for the Non-Executives has been implemented in June
2023, and salary is being paid at a revised rate. Arrear salary has also been paid except disputed cases
and some other cases.
13.3.3 Disclosures as per Ind AS 19 ‘Employee Benefits’ in respect of provision made towards various
employee benefits except those covered under acturial valuation, are provided in Note 9.1.1.
10.3.4 Disclosures as per Ind AS 19 ‘Employee Benefits’ in respect of defined benefit plans and other long
term employee benefit plans which are covered under acturial valuation are disclosed in Note 9.1
(` in Crore)
For the year ended For the year ended
31.03.2024 31.03.2023
Interest Expenses
Unwinding of discounts 0.06 0.09
Other Borrowing Costs
Total 0.06 0.09
250
Central Mine Planning & Design Institute Limited
Depreciation/Amortization/Impairment
Property , Plant And Equipment (Note 3.1) 27.04 24.36
Capital Work In Progress (Note 3.2) - -
Exploration And Evaluation Assets (Note 3.3) - -
Intangible Assets (Note 3.4) 6.06 5.66
Intangible Assets Under Development (Note 3.5) - -
Less:
Depreciation on funded assets 1.56 1.41
TOTAL 31.54 28.61
(` in Crore)
For the year ended For the year ended
31.03.2024 31.03.2023
Transportation Charges :
Hiring of Plant and Equipments 13.18 7.69
Other Contractual Work 20.71 16.42
Contractual expenses in CMPDI 157.97 118.64
Total 191.86 142.75
251
Annual Report & Accounts 2023-24
252
Central Mine Planning & Design Institute Limited
253
Annual Report & Accounts 2023-24
(` in Crore)
For the year ended For the year ended
31.03.2024 31.03.2023
0.07 0.07
Gender equality and measures for reducing
inequalities faced by socially and economically
backward groups
254
Central Mine Planning & Design Institute Limited
Opening Balance
Deposited in specific fund of sch. VII within 6 months
Amount required to be spent during the year
Amount Spent During the year
Refer footnote to Other Advances and Deposits under Other Current Assets
255
Annual Report & Accounts 2023-24
256
Central Mine Planning & Design Institute Limited
(` in Crore)
Reconciliation of tax Expenses and For the year ended For the year ended
the accounting profit 31.03.2024 31.03.2023
257
Annual Report & Accounts 2023-24
Total (B) - -
15.1.1 Represents figure in respect of Gratuity ₹- 6.3 crores (P.Y. ₹- 2.86 crores) and for post retirement
medical benefits ₹ -7.43 crores (P.Y. ₹ 28.82crores )
258
Central Mine Planning & Design Institute Limited
A. Corporate Information
Central Mine Planning & Design Institute Limited (CMPDIL) was incorporated under the Indian
Companies Act, 1956 to provide consultancy support in coal and mineral exploration including
geological, geophysical, hydrological and environmental data generation to CIL and its Subsidiaries
and to other outside companies. CMPDIL is a schedule ' B' / Miniratna-Cat-I CPSE under the
administrative control of Ministry of Coal. CMPDIL is a 100% subsidiary of Coal India Ltd. (CIL).
Its Registered office is situated at Gondwana Place, Kanke Road, Ranchi - 834 031, Jharkhand,
India. The authorized and paid up share capital of the Company is Rs. 150 crore and Rs. 142.80
crore respectively as on March 31, 2024.
B. Statement of Compliance and Recent Accounting Pronouncements
i) Statement of Compliance
These financial statements have been prepared in accordance with the Indian Accounting
Standards (hereinafter referred to as the “Ind AS”) as notified under the Companies (Indian
Accounting Standards) Rules, 2015 (as amended) read with Section 133 of the Companies Act,
2013 (“the Act”). The Ind ASs issued, notified and made effective till the financial statements are
authorized and have been considered for the purpose of preparation of these financial statements.
The accounting policies are applied consistently except where a newly issued accounting standard
is initially adopted or a revision to an existing accounting standard requires a change in the
accounting policy hitherto in use.
259
Annual Report & Accounts 2023-24
260
Central Mine Planning & Design Institute Limited
Grants related to income (i.e. grant related to other than assets) are presented as part of
statement of profit or loss under the general heading ‘Other Income’.
A government grant/assistance that becomes receivable as compensation for expenses or
losses already incurred or for the purpose of giving immediate financial support to the
company with no future related costs, is recognised in profit or loss of the period in which it
becomes receivable.
The Government grants or grants in the nature of promoter’s contribution is recognised
directly in “Capital Reserve” which forms part of the “Shareholders fund”.
2.5 Leases
A contract is, or contains, a lease if the contract conveys the right to control the use of
an identified asset for a period of time in exchange for consideration.
2.5.1 Company as a lessee
The Company assesses whether a contract contains a lease, at inception of a contract.
A contract is, or contains, a lease if the contract conveys the right to control the use of
an identified asset for a period of time in exchange for consideration. To assess
whether a contract conveys the right to control the use of an identified asset, the
Company assesses whether: (i) the contract involves the use of an identified asset
(ii) the Company has substantially all of the economic benefits from use of the asset
through the period of the lease and (iii) the Company has the right to direct the use of
the asset.
At the commencement date, a lessee shall recognise a right-of-use asset at cost and
a lease liability at the present value of the lease payments that are not paid at that date
for all leases unless the lease term is 12 months or less or the underlying asset is of
low value.
Subsequently, right-of-use asset is measured using cost model whereas, the lease
liability is measured by increasing the carrying amount to reflect interest on the lease
liability, reducing the carrying amount to reflect the lease payments made and
remeasuring the carrying amount to reflect any reassessment or lease modifications.
The lease liability is initially measured at amortized cost at the present value of the
future lease payments. The lease payments are discounted using the interest rate
implicit in the lease or, if not readily determinable, using the incremental borrowing
rates of these leases. Lease liabilities are premeasured with a corresponding
adjustment to the related right of use asset if the Company changes its assessment if
whether it will exercise an extension or a termination option. Lease liability and ROU
asset are separately presented in the Balance Sheet and lease payments are classified
as financing cash flows. Lease liability obligations is presented separately under the
head “Financial Liabilities”.
Finance charges are recognised in finance costs in the Statement of Profit and Loss,
unless the costs are included in the carrying amount of another asset applying other
applicable standards.
Right-of-use asset is depreciated over the useful life of the asset, if the lease transfers
ownership of the asset to the lessee by the end of the lease term or if the cost of the
right-to-use asset reflects that the lessee will exercise a purchase option. Otherwise,
261
Annual Report & Accounts 2023-24
the lessee shall depreciate the right-to-use asset from the commencement date to the
earlier of the end of the useful life of the right-of-use asset or the end of the lease term.
2.5.2 Company as a lessor
Assets are given on lease either as finance lease or operating lease
Finance Lease: A lease is classified as finance lease if it transfers substantially all the
risks and rewards incidental to ownership of an underlying asset. Initially, asset held
under finance lease is recognised in Balance Sheet and presented as a receivable at
an amount equal to the net investment in the lease. Finance income is recognised over
the lease term, based on a pattern reflecting a constant periodic rate of return on
Company’s net investment in the lease.
Operating Lease: A lease which is not classified as a finance lease is an operating
lease. The Company recognises lease payments in case of assets given on operating
leases as income on a straight line basis.
2.6 Property, Plant and Equipment (PPE) and Depreciation
An item of PPE is recognized as an asset if it is probable that future economic benefits
associated with the item will flow to the Company and the cost of the item can be
measured reliably.
PPE are initially measured at cost of acquisition/construction including decommissioning
or restoration cost wherever required. Cost of land includes expenditures which are
directly attributable to the acquisition of the land like, rehabilitation expenses,
resettlement cost and compensation in lieu of employment incurred for concerned
displaced persons etc.
After recognition, an item of all other Property, plant and equipment are carried at its
cost less any accumulated depreciation and any accumulated impairment losses under
Cost Model. The cost of an item of property, plant and equipment comprises:
Its purchase price, including import duties and non-refundable purchase taxes, after
deducting trade discounts and rebates.
(b) Any costs directly attributable to bringing the asset to the location and condition
necessary for it to be capable of operating in the manner intended by the management.
(c) The initial estimate of the costs of dismantling and removing the item and restoring the
site on which it is located, the obligation for which an entity incurs either when the item
is acquired or as a consequence of having used the item during a particular period for
purposes other than to produce inventories during that period.
(d) Interest on Borrowings utilized to finance the construction of qualifying assets are
capitalised as part of cost of the asset until such time that the asset is ready for its
intended use.
Each part of an item of property, plant and equipment with a cost that is significant in
relation to the total cost of the item is depreciated separately. However, significant
part(s) of an item of PPE having same useful life and depreciation method are grouped
together in determining the depreciation charge.
262
Central Mine Planning & Design Institute Limited
Costs of the day to-day servicing described as ‘repairs and maintenance’ are recognised
in the statement of profit and loss in the period in which the same are incurred.
Subsequent cost of replacing parts which are significant in relation to the total cost of
an item of property, plant and equipment are recognised in the carrying amount of the
item, if it is probable that future economic benefits associated with the item will flow to
the company; and the cost of the item can be measured reliably. The carrying amount
of those parts that are replaced is derecognised in accordance with the derecognition
policy mentioned below.
When major inspection is performed, its cost is recognised in the carrying amount of
the item of property, plant and equipment as a replacement if it is probable that future
economic benefits associated with the item will flow to the company; and the cost of the
item can be measured reliably. Any remaining carrying amount of the cost of the
previous inspection (as distinct from physical parts) is derecognised.
An item of Property, plant or equipment is derecognised upon disposal or when no future
economic benefits are expected from the continuing use of assets. Any gain or loss
arising on such derecognition of an item of property plant and equipment is recognised
in profit and Loss.
Depreciation on property, plant and equipment, except freehold land, is provided as per
cost model on straight line basis over the estimated useful lives of the asset as follows:
Other Land : Life of the project or lease term
(incl. Leasehold Land) whichever is lower
Building (incl. Roads) : 3-60 years
Telecommunication : 3-9 years
Railway Sidings : 15 years
Plant and Equipment : 1-40 years
Computers and Laptops : 3 Years
Office equipment : 3-5 years
Furniture and Fixtures : 10 years
Vehicles : 8-10 years
Based on technical evaluation, the management believes that the useful lives given
above best represent the period over which the management expects to use the asset.
Hence the useful lives of the assets may be different from the useful lives as prescribed
under Part C of Schedule II of the Companies Act, 2013.
The estimated useful life of the assets is reviewed at the end of each financial year.
The residual value of Property, plant and equipment is considered as 5% of the original
cost of the asset except for some items of assets such as other land, site restoration
asset, other mining infrastructure, surveyed off assets.
Depreciation on the assets added / disposed of during the year is provided on pro-rata
basis with reference to the month of addition / disposal.
263
Annual Report & Accounts 2023-24
Value of “Other Land” includes land acquired under Coal Bearing Area (Acquisition &
Development) (CBA) Act, 1957, Land Acquisition Act, 1894, Right to Fair Compensation
and Transparency in Land Acquisition, Rehabilitation and Resettlement (RFCTLAAR)
Act, 2013, Long term transfer of government land etc., which are amortised on the basis
of the balance life of the project; and in case of Leasehold land such amortisation is
based on lease period or balance life of the project whichever is lower.
Assets that are fully depreciated, and retired from active use are disclosed separately
as surveyed off assets at its residual value under Property, Plant Equipment and are
tested for impairment.
Capital Expenses incurred by the company on the construction/development of certain
assets which are essential for production, supply of goods or for the access to any
existing Assets of the company are recognised as Enabling Assets under Property,
Plant and Equipment.
Transition to Ind AS
The company elected to continue with the carrying value as per the cost model (for all
of its property, plant and equipment as recognised in the financial statements as at the
date of transition to Ind Ass, measured as per the previous GAAP
2.7 Intangible Assets
Intangible assets acquired separately are measured on initial recognition at cost. Cost
includes any directly attributable expenses necessary to make the assets ready for its
intended use. After initial recognition, intangible assets are carried at cost less any
accumulated recognized and accumulated impairment losses.
Subsequent expenditure is recognized as an increase in the carrying amount of the
asset when it is probable that future economic benefits deriving from the cost incurred
will flow to the Company and the cost of the item can be measured reliably.
An item of Intangible asset is derecognized upon disposal or when no future economic
benefits are expected from its use or disposal. Gains or losses arising from the
derecognition of an intangible asset are measured as the difference between the net
disposal proceeds and the carrying amount of the asset and are recognised in the
Statement of Profit and Loss when the asset is derecognised.
Internally generated intangibles, excluding capitalised development costs, are not
capitalised. Instead, the related expenditure is recognised in the statement of profit or
loss and other comprehensive income in the period in which the expenditure is incurred.
The useful lives of intangible assets are assessed as either finite or indefinite.
Intangible assets with finite lives are amortised over their useful economic lives and
assessed for impairment whenever there is an indication that the intangible asset may
be impaired. The amortisation period and the amortisation method for an intangible
asset with a finite useful life are reviewed at least at the end of each reporting period.
Changes in the expected useful life or the expected pattern of consumption of future
economic benefits embodied in the asset are considered to modify the amortisation
period or method, as appropriate, and are treated as changes in accounting estimates.
The amortisation expense on intangible assets with finite lives is recognised in the
statement of profit or loss.
264
Central Mine Planning & Design Institute Limited
An intangible asset with an indefinite useful life is not amortised but is tested for impairment
at each reporting date.
Expenditure on research is charged to expenditure as and when incurred. Expenditure
on development is capitalized only if the expenditure can be measured reliably, the
product or process is technically and commercially feasible, future economic benefits
are probable and the Company intends to & has sufficient resources to complete
development and to use or sell the asset.
2.8 Impairment of Assets (other than Financial Assets)
The Company assesses at the end of each reporting period whether there is any
indication that an asset may be impaired. If any such indication exists, the Company
estimates the recoverable amount of the asset. An asset’s recoverable amount is the
higher of the asset’s or cash-generating unit’s value in use and its fair value less costs
of disposal, and is determined for an individual asset, unless the asset does not
generate cash inflows that are largely independent of those from other assets or
Company’s of assets, in which case the recoverable amount is determined for the
cash-generating unit to which the asset belongs. Company considers individual mines
as separate cash generating units for the purpose of a test of impairment.
If the recoverable amount of an asset is estimated to be less than its carrying amount,
the carrying amount of the asset is reduced to its recoverable amount and the
impairment loss is recognized in the Statement of Profit and Loss.
2.9 Financial Instruments
A financial instrument is any contract that gives rise to a financial asset of one entity and
a financial liability or equity instrument of another entity.
2.9.1 Financial assets
265
Annual Report & Accounts 2023-24
2.9.2.1 Derecognition
A financial asset (or, where applicable, a part of a financial asset or part of a Company of
similar financial assets) is primarily derecognised (i.e. removed from the balance sheet)
when:
• The rights to receive cash flows from the asset have expired, or
• The Company has transferred its rights to receive cash flows from the asset or has
assumed an obligation to pay the received cash flows in full without material delay to a
third party under a ‘pass-through’ arrangement; and either (a) the Company has
transferred substantially all the risks and rewards of the asset, or (b) the Company has
neither transferred nor retained substantially all the risks and rewards of the asset, but has
transferred control of the asset.
When the Company has transferred its rights to receive cash flows from an asset or has
entered into a pass-through arrangement, it evaluates if and to what extent it has retained
the risks and rewards of ownership. When it has neither transferred nor retained substantially
all of the risks and rewards of the asset, nor transferred control of the asset, the Company
continues to recognise the transferred asset to the extent of the Company’s continuing
involvement. In that case, the Company also recognises an associated liability.
The transferred asset and the associated liability are measured on a basis that reflects the
rights and obligations that the Company has retained. Continuing involvement that takes
the form of a guarantee over the transferred asset is measured at the lower of the original
carrying amount of the asset and the maximum amount of consideration that the Company
could be required to repay.
2.9.2.2 Impairment of financial assets (other than fair value)
In accordance with Ind AS 109, the Company applies expected credit loss (ECL) model for
measurement and recognition of impairment loss on the following financial assets and credit
risk exposure:
a) Financial assets that are debt instruments, and are measured at amortised cost e.g., loans,
debt securities, deposits, trade receivables and bank balance
b) Financial assets that are debt instruments and are measured as at FVTOCI
c) Lease receivables under Ind AS 116
d) Trade receivables or any contractual right to receive cash or another financial asset that
result from transactions that are within the scope of Ind AS 115
The Company follows ‘simplified approach’ for recognition of impairment loss allowance on:
• Trade receivables or contract revenue receivables; and
• All lease receivables resulting from transactions within the scope of Ind AS 116
The application of simplified approach does not require the Company to track changes in
credit risk. Rather, it recognises impairment loss allowance based on lifetime ECLs at each
reporting date, right from its initial recognition.
266
Central Mine Planning & Design Institute Limited
The Company determines classification of financial assets and liabilities on initial recognition.
After initial recognition, no reclassification is made for financial assets which are equity
instruments and financial liabilities. For financial assets which are debt instruments, a
reclassification is made only if there is a change in the business model for managing those
assets. Changes to the business model are expected to be infrequent. The Company senior
management determines change in the business model as a result of external or internal
267
Annual Report & Accounts 2023-24
changes which are significant to the Company operations. Such changes are evident to
external parties. A change in the business model occurs when the Company either begins or
ceases to perform an activity that is significant to its operations. If the Company reclassifies
financial assets, it applies the reclassification prospectively from the reclassification date
which is the first day of the immediately next reporting period following the change in business
model. The Company does not restate any previously recognised gains, losses (including
impairment gains or losses) or interest.
The following table shows various reclassification and how they are accounted for
FVTOCI Amortised cost Fair value at reclassification date becomes its new
a m o r t i s e d c o s t c a r r y i n g a m o u n t . H o w e v e r,
cumulative gain or loss in OCI is adjusted against fair
value. Consequently, the asset is measured as if it
had always been measured at amortised cost.
FVTPL FVTOCI Fair value at reclassification date becomes its new
carrying amount. No other adjustment is required.
FVTOCI FVTPL Assets continue to be measured at fair value.
Cumulative gain or loss previously recognized in
OCI is reclassified to P&L at the reclassification
date.
268
Central Mine Planning & Design Institute Limited
The Company categorizes assets and liabilities measured at fair value into one of three levels
depending on the ability to observe inputs employed for such measurement:
(a) Level 1: inputs are quoted prices (unadjusted) in active markets for identical assets or
liabilities.
(b) Level 2: inputs other than quoted prices included within level 1 that are observable either
directly or indirectly for the asset or liability.
I Level 3: inputs for the asset or liability which are not based on observable market data
(unobservable inputs).
The Company has an established control framework with respect to the measurement of fair
values. This includes a finance team that has overall responsibility for overseeing all significant
fair value measurements who regularly review significant unobservable inputs, valuation
adjustments and fair value hierarchy under which the valuation should be classified.
2.9.7 Cash and Cash equivalents
Cash and cash equivalent in the balance sheet comprise cash at banks and on hand and short-
term deposits with an original maturity of three months or less, which are subject to an
insignificant risk of changes in value. For the purpose of the consolidated statement of cash
flows, cash and cash equivalents consist of cash and short-term deposits, as defined above,
net of outstanding bank overdrafts as they are considered an integral part of the company’s
cash management.
2.10 Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit
(tax loss) for a period. Taxable profit differs from “profit before income tax” as reported in the
statement of profit or loss and other comprehensive income because it excludes items of
income or expense that are taxable or deductible in other years and it further excludes items
that are never taxable or deductible. The company’s liability for current tax is calculated using
tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred
tax assets are generally recognised for all deductible temporary difference to the extent that it
is probable that taxable profits will be available against which those deductible temporary
differences can be utilised. Such assets and liabilities are not recognised if the temporary
difference arises from goodwill or from the initial recognition (other than in a business
combination) of other assets and liabilities in a transaction that affects neither the taxable profit
nor the accounting profit.
Deferred tax liabilities are recognised for taxable temporary differences associated with
investments in subsidiaries and associates, except where the company is able to control the
reversal of the temporary difference and it is probable that the temporary difference will not
reverse in the foreseeable future. Deferred tax assets arising from deductible temporary
differences associated with such investments and interests are only recognised to the extent
that it is probable that there will be sufficient taxable profits against which to utilise the benefits
of the temporary differences.
269
Annual Report & Accounts 2023-24
The carrying amount of deferred tax assets is reviewed at the end of each reporting period and
reduced to the extent that it is no longer probable that sufficient taxable profits will be available
to allow all or part of the asset to be recovered. Unrecognised deferred tax assets are
reassessed at the end of each reporting year and are recognised to the extent that it has
become probable that sufficient taxable profit will be available to allow all or part of the deferred
tax asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in
the period in which the liability is settled or the asset is realised, based on tax rate (and tax laws)
that have been enacted or substantively enacted by the end of the reporting period.
The measurement of deferred tax liabilities and assets reflects the tax consequences that
would follow from the manner in which the company expects, at the end of the reporting period,
to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss, except when they relate to items that
are recognised in other comprehensive income or directly in equity, in which case, the current
and deferred tax are also recognised in other comprehensive income or directly in equity
respectively. Where current tax or deferred tax arises from the initial accounting for a business
combination, the tax effect is included in the accounting for the business combination.
Deferred income tax assets and liabilities are offset when there is a legally enforceable right to
offset current tax assets against current tax liabilities, and when the deferred income tax assets
and liabilities relate to income taxes levied by the same taxation authority on either the taxable
entity or different taxable entities where there is an intention to settle the balances on a net
basis.
2.11 Employee Benefits
2.11.1 Short-term Benefits
Short-term employee benefits are employee benefits (other than termination benefits) that are
expected to be settled wholly before twelve months after the end of the annual reporting period
in which the employees render the related service.
All short term employee benefits are recognized in the period in which the services are rendered
by employees.
2.11.2 Post-employment benefits and other long term employee benefits
2.11.2.1 Defined contributions plans
A defined contribution plan is a post-employment benefit plan under which the company pays
fixed contribution into fund maintained by a separate and the company will have no legal or
constructive obligation to pay further amounts. Obligations for contributions to defined
contribution plans are recognised as an employee benefit expense in the statement of profit and
loss in the periods during which services are rendered by employees.
2.11.2.2 Defined benefits plans
A defined benefit plan is a post-employment benefit plan other than a defined contribution plan.
Gratuity, leave encashment are defined benefit plans (with ceilings on benefits). The company’s
net obligation in respect of defined benefit plans is calculated by estimating the amount of future
benefit that employees have earned in return of their service in the current and prior periods.
The benefit is discounted to determine its present value and reduced by the fair value of plan
270
Central Mine Planning & Design Institute Limited
assets, if any. The discount rate is based on the prevailing market yields of Indian Government
securities as at the reporting date that have maturity dates approximating the terms of the
company’s obligations and that are denominated in the same currency in which the benefits are
expected to be paid.
A defined benefit plan is a post-employment benefit plan other than a defined contribution plan.
Gratuity, leave encashment are defined benefit plans (with ceilings on benefits). The company’s
net obligation in respect of defined benefit plans is calculated by estimating the amount of future
benefit that employees have earned in return of their service in the current and prior periods.
The benefit is discounted to determine its present value and reduced by the fair value of plan
assets, if any. The discount rate is based on the prevailing market yields of Indian Government
securities as at the reporting date that have maturity dates approximating the terms of the
company’s obligations and that are denominated in the same currency in which the benefits are
expected to be paid.
The application of actuarial valuation involves making assumptions about the discount rate,
expected rates of return on assets, future salary increases, mortality rates etc. Due to the long
term nature of these plans, such estimates are subject to uncertainties. The calculation is
performed at each balance sheet by an actuary using the projected unit credit method. When
the calculation results in the benefit to the company, the recognised asset is limited to the
present value of the economic benefits available in the form of any future refunds from the plan
or reduction in future contributions to the plan. An economic benefit is available to the company
if it is realisable during the life of the plan, or on settlement of plan liabilities.
Re-measurement of the net defined benefit liability, which comprises actuarial gain and losses
considering the return on plan assets (excluding interest) and the effects of the assets ceiling (if
any, excluding interest) are recognised immediately in the other comprehensive income. The
company determines the net interest expense (income) on the net defined benefit liability
(asset) for the period by applying the discount rate used to measure the defined benefit
obligation at the beginning of the annual period to the then net defined benefit liability (asset),
taking into account any changes in the net defined benefit liability (asset) during the period as a
result of contributions and benefit payments. Net interest expense and other expenses related
to defined benefit plans are recognised in profit and loss.
When the benefits of the plan are improved, the portion of the increased benefit relating to past
service by employees is recognised as an expense immediately in the statement of profit and
loss.
271
Annual Report & Accounts 2023-24
Where it is not probable that an outflow of economic benefits will be required, or the amount
cannot be estimated reliably, the obligation is disclosed as a contingent liability, unless the
probability of outflow of economic benefits is remote. Possible obligations, whose existence
will only be confirmed by the occurrence or non-occurrence of one or more future uncertain
events not wholly within the control of the company, are also disclosed as contingent liabilities
unless the probability of outflow of economic benefits is remote.
Contingent assets are possible assets that arise from past events and whose existence will be
confirmed only by the occurrence or non-occurrence of one or more uncertain future events
not wholly within the control of the Company. Contingent assets are disclosed in the financial
statements when inflow of economic benefits is probable on the basis of the judgment of
management. These are assessed continually to ensure that developments are appropriately
reflected in the financial statements.
272
Central Mine Planning & Design Institute Limited
273
Annual Report & Accounts 2023-24
274
Central Mine Planning & Design Institute Limited
275
Annual Report & Accounts 2023-24
NOTE – 16: ADDITIONAL NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD
ENDED 31st MARCH, 2024.
276
Central Mine Planning & Design Institute Limited
(` in Crore)
Financial assets and liabilities 31st March 2024 31st March 2023
measured at fair value
Level I Level III Level I Level III
Financial Assets at FVTPL
Investments : - - - -
Mutual Fund/ICD - - - -
Financial Liabilities
If any item - - - -
(` in Crore)
Financial assets and liabilities mea
- st
31 March 2024 st
31 March 2023
sured at amortised cost for which fair
values are disclosed. Level I Level III Level I Level III
Financial Liabilities
Borrowings - -
Trade payables 104.64 145.33
Security Deposit and Earnest money 94.49 100.66
Other Liabilities 63.05 60.80
Level 1: hierarchy includes financial instruments measured using quoted prices. This includes
Mutual fund which is valued using closing Net Asset Value (NAV) as at the reporting date.
Level 2: The fair value of financial instruments that are not traded in an active market is determined
using valuation techniques which maximize the use of observable market data and rely
as little as possible on entity-specific estimates. If all significant inputs required to fair
value an instrument are observable, the instrument is included in level 2.
277
Annual Report & Accounts 2023-24
Level 3: If one or more of the significant inputs is not based on observable market data, the
instrument is included in level 3. This is the case for investments, security deposits and
other liabilities included in level 3.
Provision for expected credit loss: The Group provides for expected credit risk loss for doubtful/
credit impaired assets, by lifetime expected credit losses (Simplified approach). Refer Note - 4.3,
Trade Receivables
The Company principal financial liabilities, comprise trade and other payables. The main purpose
of these financial liabilities is to finance the Company operations and to provide guarantees to
support its operations. The Company principal financial assets include loans, trade and other
receivables, and cash and cash equivalents that is derived directly from its operations.
The Company is exposed to market risk, credit risk and liquidity risk. The Company senior
management oversees the management of these risks. The Company senior management is
supported by a risk committee that advises, inter alia, on financial risks and the appropriate
financial risk governance framework for the Company. The risk committee provides assurance to
278
Central Mine Planning & Design Institute Limited
the Board of Directors that the Company financial risk activities are governed by appropriate
policies and procedures and that financial risks are identified, measured and managed in
accordance with the Company policies and risk objectives. The Board of Directors reviews and
agrees policies for managing each of these risks, which are summarized below.
This note explains the sources of risk which the entity is exposed to and how the entity manages
the risk and the impact of hedge accounting in the financial statements
Liquidity Borrowings and other liabilities Periodic cash Availability of committed credit lines
Risk flows and borrowing facilities
Market Future commercial transactions, Cash flow forecast Regular watch and review by senior
Risk-foreign recognized financial assets and sensitivity analysis management and Audit Committee.
exchange liabilities not denominated in INR
Market Cash and Cash equivalents, Cash flow forecast Department of public enterprises
Risk-interest Bank deposits and mutual funds sensitivity analysis (DPE guidelines), Regular watch and
rate review by senior management and
audit committee.
The Company risk management is carried out by the board of directors as per DPE guidelines issued
by Government of India. The board provides written principals for overall risk management as well as
policies covering investment of excess liquidity.
A. Credit Risk: Credit risk arises when a counterparty defaults on contractual obligations resulting
in financial loss to the company.
Provision for Expected credit loss: Company provides for expected credit risk loss for
doubtful/ credit impaired assets, by lifetime expected credit losses (Simplified approach). Refer
Note - 13, Trade Receivables.
Significant estimates and judgments Impairment of financial assets
The impairment provisions for financial assets disclosed above are based on assumptions
about risk of default and expected loss rates. The Company uses judgement in making these
assumptions and selecting the inputs to the impairment calculation, based on the Company
past history, existing market conditions as well as forward looking estimates at the end of each
reporting period.
B. Liquidity Risk
Prudent liquidity risk management implies maintaining sufficient cash and marketable securities
and the availability of funding through an adequate amount of committed credit facilities to meet
obligations when due. Due to the dynamic nature of the underlying businesses, group treasury
maintains flexibility in funding by maintaining availability under committed credit lines.
Management monitors forecasts of the Company liquidity position (comprising the undrawn
borrowing facilities) and cash and cash equivalents on the basis of expected cash flows.
279
Annual Report & Accounts 2023-24
C. Market risk
a) Foreign currency risk
Foreign currency risk arises from future commercial transactions and recognised assets
or liabilities denominated in a currency that is not the Company’s functional currency (INR).
The Company is exposed to foreign exchange risk arising from foreign currency transactions.
Foreign exchange risk in respect of foreign operation is considered to be insignificant. The
Company also imports and risk is managed by regular follow up. Company has a policy which
is implemented when foreign currency risk becomes significant.
(b) Cash flow and fair value interest rate risk.
The Company main interest rate risk arises from bank deposits with change in interest rate
exposes the Company to cash flow interest rate risk. Company policy is to maintain most of its
deposits at fixed rate.
Company manages the risk using guidelines from Department of public enterprises (DPE),
diversification of bank deposits credit limits and other securities.
Capital management
The company being a government entity manages its capital as per the guidelines of Department of
investment and public asset management under ministry of finance.
Capital Structure of the company is as follows:
(` in Crore)
31.03.2024 31.03.2023
3.EmployeeBenefits:RecognitionandMeasurement(Ind AS-19)
Defined Benefit Plans:
a) Gratuity
The Company provides for gratuity, a post-employment defined benefit plan ("the Gratuity Scheme")
covering the eligible employees. Gratuity payment is made as per policy of the company subject to
maximum of Rs 0.20 Crores at the time of separation from the company considering the provisions
of the Payment of Gratuity Act 1972 as amended. The liability or asset recognized in the balance
sheet in respect of the Gratuity Scheme is the present value of the defined benefit obligation at the
end of the reporting Year less the fair value of plan assets. The defined benefit obligation is calculated
at each reporting date by actuary using the projected unit credit method. Re-measurement gains and
losses arising from experience adjustments and changes in actuarial assumptions are recognized
in the year in which they occur, directly in other comprehensive income (OCI).
280
Central Mine Planning & Design Institute Limited
281
Annual Report & Accounts 2023-24
a) Leave encashment
The company provides benefit of total Earned Leave (EL) of 30 days and Half Paid Leave (HPL) of
20 days to the executives of the company, accrued and credited proportionately on half yearly basis
on the first day of January and July of every year. During the service, 75% EL credited balance is
one time encashable in each calendar year subject to ceiling of maximum 60 days EL encashment.
Accumulated HPL is not permitted for encashment during the period of service. On superannuation,
EL and HPL together is considered for encashment subject to the overall limit of 300 days without
commutation of HPL. In case of non-executives, Leave encashment is governed by the National Coal
Wage Agreement (NCWA) and at present the workmen are entitled to get encashment of earned
leave at the rate of 15 days per year and on discontinuation of service due to death, retirement,
superannuation and VRS, the balance leave or 150 days whichever is less, is allowed for encashment.
Therefore, the liabilities for earned leave are expected to be settled during the service as well as after
the retirement of employee. They are therefore measured as the present value of expected future
payments to be made in respect of services provided by employees up to the end of the reporting
period using the projected unit credit method. The benefits are discounted using the market yields at
the end of the reporting period that have terms approximating to the terms of the related obligation.
The liability under the scheme is borne by the Company as per actuarial valuation at each reporting
date.
As a part of the social security scheme, the Group has a Life Cover Scheme known as “Life Cover
Scheme of Coal India Limited” (LCS) which covers all the executive and non-executive cadre
employees. In case of death in service, an amount of Rs 1,56,250/- is paid to the nominees under
the scheme w.e.f 01.10.2017. The expected cost of the benefits is recognized when an event
occurs that causes the benefit payable under the scheme.
c) Settlement Allowances
As a part of wage agreement, a lump sum amount of Rs 12000/- is paid to all the non-executive
cadre employees governed under NCWA on their superannuation on or after 31.10.2010 as settling-in
allowance. The liability under the scheme is borne by the Company as per actuarial valuation at each
reporting date.
282
Funding status of defined benefit plans and other long term employee benefits plans are as under:
Total liability as on 31.03.2024 based on valuation made by the Actuary, details of which are mentioned below.
(` in Crore)
283
Settlement Allowance Executives 3.95 (0.10) 3.85 0.09 3.94
Settlement Allowance Non-executives 0.50 (0.06) 0.44 (0.02) 0.42
Leave Travel Concession 1.78 0.68 2.46 (0.01) 2.45
Medical Benefits Executives 88.09 (25.97) 62.12 4.40 66.52
Medical Benefits Non-Executives 26.66 (0.46) 26.20 1.24 27.44
Total 384.86 (26.17) 358.69 27.76 386.45
(` In Crores)
(` in Crores)
284
Central Mine Planning & Design Institute Limited
Table 2: (` in Crores)
(` in Crores)
(` in Crores)
Table 3: (` In Crores)
285
Annual Report & Accounts 2023-24
(` In Crores)
286
Central Mine Planning & Design Institute Limited
287
Annual Report & Accounts 2023-24
(` In Crores)
(` In (` In Crores)
288
Central Mine Planning & Design Institute Limited
Table 2:
(` In Crores)
(` In Crores)
Table 3: (` In Crores)
289
Annual Report & Accounts 2023-24
(` In Crores)
290
Central Mine Planning & Design Institute Limited
Table 1: (` In Crores)
291
Annual Report & Accounts 2023-24
(` In Crores)
31.03.2023 B: Other Comprehensive Income ( OCI ) 31.03.2024
(24.26) Actuarial (gain)/loss due to DBO experience 4.02
(4.70) Actuarial (gain)/loss due to DBO assumption changes 2.83
(28.96) Actuarial (gain)/loss arising during period 6.86
0.14 Return on plan assets (greater)/less than discount rate 0.58
(28.82) Actuarial (gains)/ losses recognized in OCI 7.43
(` In Crores)
31.03.2023 C: Defined Benefit Cost 31.03.2024
1.37 Service cost 1.65
2.77 Net interest on net defined benefit liability / (asset) 0.39
(28.82) Actuarial (gains)/ losses recognized in OCI 7.43
- Immediate recognition of (gains)/losses – other long term -
employee benefit plans
(24.68) Defined Benefit Cost 9.47
Table 2: (` In Crores)
292
Central Mine Planning & Design Institute Limited
(` In Crores)
Table 3: (` In Crores)
293
Annual Report & Accounts 2023-24
(` In Crores)
294
Central Mine Planning & Design Institute Limited
4. Unrecognised Items:
(` in Crore)
(` in Crore)
295
Annual Report & Accounts 2023-24
Sl. Amount as on
Particulars Amount as on 31.03.2024
No. 31.03.2023
1 Central Government
Income Tax 123.20 122.36
Central Excise
Clean Energy Cess
Central Sales Tax
69.03 69.03
Service Tax
Others(Please Specify)
Sub-Total 192.23 191.39
2 State Government and Local Authorities
Royalty
Environment Clearance
Sales Tax/VAT
Entry Tax
Electricity Duty
MADA
Others(Please Specify)
Sub-Total
3 Central Public Sector Enterprises
Arbitration Proceedings
Suit against the company under litigation
Others(Please Specify)
Sub-Total
Others: (If any)
4 Miscellaneous 4.17 11.00
Sub-Total 4.17 11.00
Grand Total 196.40 202.39
No interest is expected in the settlement of cases under Contingent Liabilities except where
the management has an adverse view.
b) Commitments (Ind AS-37)
Estimated amount of contracts remaining to be executed on capital account not provided for
others is ₹ 14.99 Crores (₹ 6.77 Crores).
Other Commitments amounts to ₹ 299.23 Crores (₹ 167.49 Crores).
c) Guarantee
The Company has given Bank Guarantees of 0.14 Crore (0.14 Crore) for which there is a
floating charge on Current Assets of the Company
296
Central Mine Planning & Design Institute Limited
(` in Crore)
d) Earnings per share (IndAS 33)
297
Annual Report & Accounts 2023-24
Note:
(i) Besides above, whole time Directors have been allowed to use of cars for private journey
upto a ceiling of 1000 KMs on payment of ₹2000 per month as per service conditions.
298
Central Mine Planning & Design Institute Limited
(` in Crore)
• No Trade or other receivables are due from directors or other officers of the company
either severally or jointly with any other person. Nor any trade or other receivable are due
from firms or private companies respectively in which any director is a partner, a director
or member. Further there is no loans to related parties (Directors, Key Managerial
Persons and others).
Related Party Transactions within Group
The Company being a Government related entity is exempt from the general disclosure
requirements in relation to related party transactions and outstanding balances with the
controlling Government and another entity under same Government.
As per Ind AS 24, following are the disclosures regarding nature and amount of significant
transactions.
Transactions with Related Parties for the Year Ended 31.03.2023
299
Annual Report & Accounts 2023-24
Transactions with Related Parties for the Year Ended 31.03.2023 (` in Crore)
Eastern
Coalfields
94.62 94.81
Limited
(ECL)
Bharat
Coking
Coal 53.02 35.28
Limited
(BCCL)
Central
Coalfields 192.87 146.43
Limited
(CCL)
Western
Coalfields 175.13 41.79
Limited
(WCL)
South
Eastern
380.01 259.37
Coalfields
Limited
(SECL)
Northern
Coalfields 126.57 18.55
Limited
(NCL)
Mahanadi
Coalfields 110.80 49.17
Limited
(MCL)
Coal
India 13.07 18.45
57.85
Limited
(CIL)
300
Central Mine Planning & Design Institute Limited
Transactions with Related Parties for the Year Ended 31.03.2024 (` in Crore)
Eastern
Coalfields
126.28 102.25
Limited
(ECL)
Bharat
Coking
Coal 89.09 53.07
Limited
(BCCL)
Central
Coalfields 237.02 127.56
Limited
(CCL)
Western
Coalfields 225.35 68.85
Limited
(WCL)
South
Eastern
Coalfields 550.97 324.87
Limited
(SECL)
Northern
Coalfields 197.96 29.47
Limited
(NCL)
Mahanadi
Coalfields 191.32 77.96
Limited
(MCL)
Coal
India
Limited 17.81 60.58 21.61
(CIL)
301
Annual Report & Accounts 2023-24
The Company has a procedure for obtaining periodic confirmation of balances from
banks. There are no unconfirmed balances in respect of bank accounts and borrowings
from banks & financial institutions. With regard to other parties, reconciliations are
made and the balance confirmation letters/emails are also sent on a periodic basis.
Some of such balances are subject to confirmation/reconciliation. Adjustments, if any
will be accounted for on confirmation/reconciliation of the same, and are not anticipated
to materially affect the results.
h) Segment Reporting
The Company,s main business is consultancy services. All activities of the company
revolve around the main business. As such, there are no separate reportable segments
for the company.
i) Disaggregated revenue information:- (` in Crore)
302
Central Mine Planning & Design Institute Limited
(j) Ratios
a) Current Ratio
The current ratio is a liquidity ratio that measures the current resources to meet its short-term
obligations. Current ratio has been calculated as Current Assets divided by Current liabilities.
b) Return on Equity ratio
Net Capital turnover is the measure that indicates organization's efficiency in relation to the
utilization of capital employed in the business and it has been calculated as a ratio of net sales
divided by the average amount of working capital during the same period. Net capital turnover
ratio = Net Sales / Working Capital
Net sales shall be calculated as total sales minus sales returns.
Working capital shall be calculated as current assets minus current liabilities.
303
Annual Report & Accounts 2023-24
It measures the relationship between net profit and sales of the business.
Net Profit Ratio = Net Profit / Net Sales
Net profit shall be after tax.
Net sales shall be calculated as total sales minus sales returns
f) Return on capital Employed
304
Central Mine Planning & Design Institute Limited
Sl IMPACT/
No OLD POLICY NEW POLICY CHANGE
REMARKS
305
Annual Report & Accounts 2023-24
Sl IMPACT/
No OLD POLICY NEW POLICY CHANGE
REMARKS
306
Central Mine Planning & Design Institute Limited
Sl IMPACT/
No OLD POLICY NEW POLICY CHANGE
REMARKS
3. 2.1.1 Rounding of The functional currency of the Company is Here the Para of 2.12 There is no
amounts determined as the currency of the primary Foreign Currency regarding fi n a n c i a l
Amounts in these economic environment in which it operates. f u n c t i o n a l c u r r e n c y impact.
financial statements The Financial Statements are presented in underlined in new policy
have, unless otherwise Indian Rupees and all values are rounded column has been added.
indicated, have been off to the ‘rupees in crore’ up to two decimal It is in conformity with the
rounded off to the points. INDAS.
‘rupees in crore’ up to
two decimal points
4. 2.2 Current and non- Having regard to the nature of the business New para underlined in There is no
current Classification being carried out by the Company, the new policy column at end fi n a n c i a l
Company has ascertained its operating of existing policy has been impact.
cycle as twelve months for the purpose of added, regarding operating
current and non-current classification of cycle. It is in conformity with
assets and liabilities. the INDAS.
5. 2.3 Revenue recognition 2.3 Revenue recognition Step wise detail of Revenue There is no
Revenue from contracts Revenue from contracts with customers Recognition has been financial
with customers removed. Simplified Para Impact from
Revenue is principally derived from the sale underlined in new policy this change
Revenue from contracts of related ancillary services, and products.
column for revenue
w i t h c u s t o m e r s i s Revenue from sales of products is
recognition has been
recognized when control recognized when control of the products
introduced.
of the goods or services has transferred, being when the products
are transferred to the are delivered to the customer. Delivery
customer at an amount occurs when the products have been
t h a t r e fl e c t s t h e shipped or delivered to the specific location
consideration to which as the case may be, and the risks of loss
the Company expects to have been transferred in accordance with
be entitled in exchange the sales contract. The amount of revenue
f o r t h o s e g o o d s o r recognized reflects the consideration to
services. The Company which the Company is or expects to be
has generally concluded entitled in exchange for those goods or
that it is the principal in services. Accumulated experience is used
its revenue arrangements to estimate and provide for the variable
b e c a u s e i t t y p i c a l l y consideration as per the sales contract,
controls the goods or using the most likely method, and revenue
s e r v i c e s b e f o r e is only recognized to the extent that it is
transferring them to the highly probable that a significant reversal
customer. will not occur. The amount of consideration
The principles in Ind AS does not contain a significant financing
115 are applied using the component as payment terms are less than
following five steps: one year as per the sales contracts.
Step 1 : Identifying the The company has a number of long-term
contract: contracts to supply products to customers in
future periods. Generally, revenue is
recognized on an invoice basis, as each
307
Annual Report & Accounts 2023-24
Sl IMPACT/
No OLD POLICY NEW POLICY CHANGE
REMARKS
b) t h e C o m p a n y c a n
identify each party’s rights
regarding the goods or
services to be transferred;
c) t h e C o m p a n y c a n
identify the payment terms
for the goods or services
to be transferred;
d) t h e c o n t r a c t h a s
commercial substance
(i.e. the risk, timing or
amount of the Company’s
future cash flows is
expected to change as a
result of the contract); and
e)it is probable that the
Company will collect the
consideration to which it
will be entitled in
exchange for the goods
or services that will be
transferred to the
customer. The amount of
consideration to which
the Company will be
entitled may be less than
the price stated in the
contract if the
consideration is variable
because the Company
may offer the customer a
price concession,
discount, rebates,
refunds, credits or be
entitled to incentives,
performance bonuses, or
similar items.
308
Central Mine Planning & Design Institute Limited
Sl IMPACT/
No OLD POLICY NEW POLICY CHANGE
REMARKS
Combination of contracts
The Company combines
two or more contracts
entered into at or near the
same time with the same
customer (or related
parties of the customer)
and account for the
contracts as a single
contract if one or more of
the following criteria are
met:
a) the contracts are
negotiated as a package
with a single commercial
objective;
b) t h e a m o u n t o f
consideration to be paid in
one contract depends on
the price or performance
of the other contract; or
Contract modification
The Company account for
a contract modification as
a separate contract if both
of the following conditions
are present:
309
Annual Report & Accounts 2023-24
Sl IMPACT/
No OLD POLICY NEW POLICY CHANGE
REMARKS
Step 2 : Identifying
performance obligations:
310
Central Mine Planning & Design Institute Limited
Sl IMPACT/
No OLD POLICY NEW POLICY CHANGE
REMARKS
311
Annual Report & Accounts 2023-24
Sl IMPACT/
No OLD POLICY NEW POLICY CHANGE
REMARKS
312
Central Mine Planning & Design Institute Limited
Sl IMPACT/
No OLD POLICY NEW POLICY CHANGE
REMARKS
Step 5 : Recognizing
revenue:
The Company recognizes
revenue when (or as) the
Company satisfies a
performance obligation by
transferring a promised
good or service to a
customer. A good or service
is transferred when (or as)
the customer obtains control
of that good or service.
313
Annual Report & Accounts 2023-24
Sl IMPACT/
No OLD POLICY NEW POLICY CHANGE
REMARKS
b) t h e C o m p a n y ’ s
performance creates or
enhances an asset that the
customer controls as the
asset is created or
enhanced;
c) t h e C o m p a n y ’ s
performance does not
create an asset with an
alternative use to the
Company and the Company
has an enforceable right to
payment for performance
completed to date.
314
Central Mine Planning & Design Institute Limited
Sl IMPACT/
No OLD POLICY NEW POLICY CHANGE
REMARKS
315
Annual Report & Accounts 2023-24
Sl IMPACT/
No OLD POLICY NEW POLICY CHANGE
REMARKS
estimates of variable
consideration that are
constrained that is
allocated to that
performance obligation.
If a performance obligation
is not satisfied over time,
the Company satisfies the
performance obligation at
a p o i n t i n t i m e . To
determine the point in time
at which a customer
obtains control of a
promised good or service
and the Company
satisfies a performance
obligation, the Company
consider indicators of the
transfer of control, which
include, but are not limited
to, the following:
316
Central Mine Planning & Design Institute Limited
Sl IMPACT/
No OLD POLICY NEW POLICY CHANGE
REMARKS
317
Annual Report & Accounts 2023-24
Sl IMPACT/
No OLD POLICY NEW POLICY CHANGE
REMARKS
Dividend
Dividend income from
investments is recognised
when the rights to receive
payment is established.
Other Claims
Other claims (including
interest on delayed
realization from
customers) are accounted
for, when there is certainty
of realisation and can be
measured reliably.
6. 2.4 Grants from The Government grants or grants in the New Para underlined in Since there
Government nature of promoter’s contribution is new policy column has is no such
recognised directly in “Capital Reserve” been added regarding grants or
which forms part of the “Shareholders Government Grant or grants in the
fund”. Grant in the nature of nature of
Promoters contribution. Promoters
It is in conformity with contribution,
INDAS. hence no
financial
impact.
318
Central Mine Planning & Design Institute Limited
Sl IMPACT/
No OLD POLICY NEW POLICY CHANGE
REMARKS
319
Annual Report & Accounts 2023-24
Sl IMPACT/
No OLD POLICY NEW POLICY CHANGE
REMARKS
320
Central Mine Planning & Design Institute Limited
Sl IMPACT/
No OLD POLICY NEW POLICY CHANGE
REMARKS
8. 2.6 Property, Plant and 2.6 Property, Plant and Equipment A para for capitalization of No Financial
Equipment (PPE) (PPE) & Depreciation Rehabilitation expenses in Impact.
case of Land acquisition is
Land is carried at An item of PPE is recognized as an added which is underlined in
historical cost. Historical asset if it is probable that future new policy column. In most
cost includes expenditure economic benefits associated with the of the cases these transaction
which are directly item will flow to the Company and the occurs in production
attributable to the cost of the item can be measured subsidiary, hence no impact.
acquisition of the land reliably.
like, rehabilitation A para for capitalization of
PPE are initially measured at cost of Interest on Borrowing has
expenses, resettlement
acquisition/construction including been added.
cost and compensation in
decommissioning or restoration cost
lieu of employment It is in conformity with INDAS.
wherever required. Cost of land includes
incurred for concerned
expenditures which are directly
displaced persons etc.
attributable to the acquisition of the land
like, rehabilitation expenses,
resettlement cost and compensation in
lieu of employment incurred for
concerned displaced persons etc.
(d) Interest on Borrowings utilized to
finance the construction of qualifying
assets are capitalised as part of cost of
the asset until such time that the asset
is ready for its intended use.
321
Annual Report & Accounts 2023-24
Sl IMPACT/
No OLD POLICY NEW POLICY CHANGE
REMARKS
322
Central Mine Planning & Design Institute Limited
Sl IMPACT/
No OLD POLICY NEW POLICY CHANGE
REMARKS
10. 2.9.1 Financial assets 2.9.1 Financial assets Few Lines (underlined in There is no
2.9.1 Initial recognition 2.9.1 Initial recognition and New Policy column) has fi n a n c i a l
and measurement measurement been added at end regarding impact.
adoption of transaction price
All financial assets are All financial assets are recognised initially in case of trade receivables
recognised initially at fair at fair value, in the case of financial since there is no financing
value, in the case of assets not recorded at fair value through component.
financial assets not profit or loss, plus transaction costs that
recorded at fair value are attributable to the acquisition of the It has been added in the
through profit or loss, financial asset. Purchases or sales of policy for better understanding.
plus transaction costs financial assets that require delivery of It is in conformity with INDAS.
that are attributable to assets within a time frame established by
the acquisition of the regulation or convention in the market
financial asset. place (regular way trades) are recognised
Purchases or sales of on the trade date, i.e., the date that the
financial assets that Company commits to purchase or sell the
require delivery of assets asset. However, trade receivables that do
within a time frame not contain a significant financing
established by regulation component are measured at transaction
or convention in the price.
market place (regular
way trades) are
recognised on the trade
date, i.e., the date that
the Company commits to
purchase or sell the
asset.
323
Annual Report & Accounts 2023-24
Sl IMPACT/
No OLD POLICY NEW POLICY CHANGE
REMARKS
11. 2 . 9 . 3 . 3 F i n a n c i a l 2.9.3.3 Financial liabilities at fair Last para of old policy no financial
liabilities at fair value value through profit or loss (underlined in old policy impact.
through profit or loss column) has been
Financial liabilities at fair value through removed, since the
Financial liabilities at fair profit or loss include financial liabilities essence of the policy is
value through profit or held for trading and financial liabilities clear from the above para
loss include financial designated upon initial recognition as at only.
liabilities held for trading fair value through profit or loss. Financial
and financial liabilities liabilities are classified as held for trading
designated upon initial if they are incurred for the purpose of
recognition as at fair repurchasing in the near term. This
value through profit or category also includes derivative financial
loss. Financial liabilities instruments entered into by the Company
are classified as held for that are not designated as hedging
trading if they are instruments in hedge relationships as
incurred for the purpose defined by Ind AS 109. Separated
of repurchasing in the embedded derivatives are also classified
near term. This category as held for trading unless they are
also includes derivative designated as effective hedging
financial instruments instruments.
entered into by the Gains or losses on liabilities held for
Company that are not trading are recognised in the profit or
designated as hedging loss.
instruments in hedge
relationships as defined
by Ind AS 109.
Separated embedded
derivatives are also c
lassified as held for
trading unless they are
designated as effective
hedging instruments.
Gains or losses on
liabilities held for trading
are recognised in the
profit or loss.
Financial liabilities
designated upon initial
recognition at fair value
through profit or loss are
designated as such at
the initial date of
recognition, and only if
the criteria in Ind AS 109
are satisfied. For
liabilities designated as
FVTPL, fair value gains/
losses attributable to
324
Central Mine Planning & Design Institute Limited
Sl IMPACT/
No OLD POLICY NEW POLICY CHANGE
REMARKS
12. 2.16.3.5 Fair value 2.9.6 Fair value measurement of Order of this policy has There is no
measurement of financial instruments been changed in the new financial
financial instruments policy. It has been brought impact.
Fair value is the price that would be
When the fair values of received to sell an asset or paid to above. The method of
financial assets and transfer a liability in an orderly transaction three levels for measuring
financial liabilities between market participants at the fair value was already
recorded in the balance measurement date under current market being followed & included
sheet cannot be conditions. in the table of financial
measured based on assets & financial liabilities.
The Company categorizes assets and It was brought in the policy
quoted prices in active
liabilities measured at fair value into one part for better clarity. It is in
markets, their fair value is
of three levels depending on the ability to conformity with INDAS.
measured using valuation
observe inputs employed for such
techniques including the
measurement:
DCF model. The inputs to
these models are taken (a) Level 1: inputs are quoted prices
from observable markets (unadjusted) in active markets for identical
where possible, but assets or liabilities.
where this is not feasible, (b) Level 2: inputs other than quoted
a degree of judgement is prices included within level 1 that are
required in establishing observable either directly or indirectly for
fair values. Judgements the asset or liability.
include considerations of
inputs such as liquidity (c) Level 3: inputs for the asset or liability
risk, credit risk and which are not based on observable market
volatility. Changes in data (unobservable inputs).
assumptions about these
The Company has an established control
factors could affect the
framework with respect to the measurement
reported fair value of
of fair values. This includes a finance team
financial instruments
that has overall responsibility for overseeing
325
Annual Report & Accounts 2023-24
Sl IMPACT/
No OLD POLICY NEW POLICY CHANGE
REMARKS
13. 2.10 Taxation 2.10 Taxation A Para has been added There is no
Income tax expense (underlined in new policy financial
Income tax expense represents the sum
represents the sum of the c o l u m n ) a t t h e e n d impact.
of the tax currently payable and deferred
tax currently payable and regarding offset of deferred
tax.
deferred tax. income tax assets &
Current tax is the amount of income taxes deferred income tax liability
Current tax is the amount payable (recoverable) in respect of the when there is legally
of income taxes payable taxable profit (tax loss) for a period. enforceable right for offset
(recoverable) in respect Taxable profit differs from “profit before of Current Tax assets &
of the taxable profit (tax income tax” as reported in the statement liability. It has been for
loss) for a period. Taxable of profit or loss and other comprehensive better understanding of the
profit differs from “profit income because it excludes items of provision. It is in conformity
before income tax” as income or expense that are taxable or with INDAS.
reported in the statement deductible in other years and it further
of profit or loss and other excludes items that are never taxable or
comprehensive income deductible. The company’s liability for
because it excludes current tax is calculated using tax rates
items of income or that have been enacted or substantively
expense that are taxable enacted by the end of the reporting period.
or deductible in other
years and it further Deferred tax liabilities are generally
excludes items that are recognised for all taxable temporary
never taxable or differences. Deferred tax assets are
deductible. The generally recognised for all deductible
company’s liability for temporary difference to the extent that it
current tax is calculated is probable that taxable profits will be
using tax rates that have available against which those deductible
been enacted or temporary differences can be utilised.
substantively enacted by Such assets and liabilities are not
the end of the reporting recognised if the temporary difference
period. arises from goodwill or from the initial
recognition (other than in a business
Deferred tax liabilities are
combination) of other assets and liabilities
generally recognised for
in a transaction that affects neither the
all taxable temporary
taxable profit nor the accounting profit.
differences. Deferred tax
assets are generally Deferred tax liabilities are recognised for
recognised for all taxable temporary differences associated
deductible temporary with investments in subsidiaries and
difference to the extent associates, except where the company is
that it is probable that able to control the reversal of the
taxable profits will be temporary difference and it is probable
available against which that the temporary difference will not
reverse in the foreseeable future. Deferred
326
Central Mine Planning & Design Institute Limited
Sl IMPACT/
No OLD POLICY NEW POLICY CHANGE
REMARKS
327
Annual Report & Accounts 2023-24
Sl IMPACT/
No OLD POLICY NEW POLICY CHANGE
REMARKS
The measurement of
deferred tax liabilities and
assets reflects the tax
consequences that would
follow from the manner in
which the company
expects, at the end of the
reporting period, to
recover or settle the
carrying amount of its
assets and liabilities.
Current and deferred tax
are recognised in profit or
loss, except when they
relate to items that are
recognised in other
comprehensive income or
directly in equity, in which
case, the current and
deferred tax are also
recognised in other
comprehensive income or
directly in equity
r e s p e c t i v e l y. W h e r e
current tax or deferred tax
arises from the initial
accounting for a business
328
Central Mine Planning & Design Institute Limited
Sl IMPACT/
No OLD POLICY NEW POLICY CHANGE
REMARKS
14. 2.12 Foreign Currency 2.12 Foreign Currency One para (underlined in the There is no
old policy column) for financial
The company’s reported Transactions in foreign currencies are
functional currency has impact.
currency and the converted into the reported currency of
been shifted to the heading
functional currency for the company using the exchange rate
Rounding off of Amount at
majority of its operations prevailing at the transaction date.
Pt 2.1.1
is in Indian Rupees (INR) Monetary assets and liabilities
being the principal denominated in foreign currencies
currency of the economic outstanding at the end of the reporting
environment in which it period are translated at the exchange
operates. rates prevailing as at the end of reporting
Transactions in foreign period. Exchange differences arising on
currencies are converted the settlement of monetary assets and
into the reported currency liabilities or on translating monetary
of the company using the assets and liabilities at rates different
exchange rate prevailing from those at which they were translated
at the transaction date. on initial recognition during the period or
Monetary assets and in previous financial statements are
liabilities denominated in recognised in statement of profit and loss
f o r e i g n c u r r e n c i e s in the period in which they arise.
outstanding at the end of
the reporting period are Non-monetary items denominated in
translated at the exchange foreign currency are valued at the
rates prevailing as at the exchange rates prevailing on the date of
end of reporting period. transactions
Exchange differences
arising on the settlement
of monetary assets and
liabilities or on translating
monetary assets and
liabilities at rates different
from those at which they
were translated on initial
recognition during the
period or in previous
financial statements are
recognised in statement
of profit and loss in the
period in which they arise.
Non-monetary items
denominated in foreign
currency are valued at the
exchange rates prevailing
on the date of transactions.
329
Annual Report & Accounts 2023-24
Sl IMPACT/
No OLD POLICY NEW POLICY CHANGE
REMARKS
15. 2.13.1 Stores & Spares 2.13 Inventories Earlier stock of Stationery, There is no
Medicine and other material
The Stock of stores & 2.13.1 Stores, Spares and Other Consumables was not Impact.
spare parts (which also Inventories being taken in stock as
includes loose tools) at
The Stock of stores and spares including per policy of the company.
central & area stores are
other inventories are valued at cost But as per revised policy it
considered as per
calculated on the basis of the weighted has to be taken in Stock.
balances appearing in
priced stores ledger and average method. Para for other Inventories
are valued at cost (underlined in old policy
Provisions are made at the rate of 100%
calculated on the basis column) has been removed.
for unserviceable, damaged and obsolete
of weighted average It is in conformity with
stores and spares and at the rate of 50%
method. The inventory INDAS.
for stores & spares not moved for 5
of stores & spare parts
years.
lying at collieries / sub-
stores / drilling camps/
consuming centres are
considered at the year
end only as per
physically verified stores
and are valued at cost.
Provisions are made at
the rate of 100% for
unserviceable, damaged
and obsolete stores and
spares and at the rate of
50% for stores & spares
not moved for 5 years.
16. 2 . 1 4 P r o v i s i o n s , 2.14 Provisions, Contingent Liabilities New Para (underlined in Since there is
Contingent Liabilities & and Contingent Assets new policy column) has no contingent
Contingent Assets been added regarding assets hence
Provisions are recognized when the
Provisions are recognized company has a present obligation (legal contingent assets. It is in no financial
when the company has a or constructive) as a result of a past conformity with INDAS. Impact.
present obligation (legal event, and it is probable that an outflow
or constructive) as a of economic benefits will be required to
result of a past event, settle the obligation and a reliable
and it is probable that an estimate of the amount of the obligation
outflow of economic can be made. Where the time value of
benefits will be required money is material, provisions are stated
to settle the obligation at the present value of the expenditure
and a reliable estimate of expected to settle the obligation.
330
Central Mine Planning & Design Institute Limited
Sl IMPACT/
No OLD POLICY NEW POLICY CHANGE
REMARKS
331
Annual Report & Accounts 2023-24
Sl IMPACT/
No OLD POLICY NEW POLICY CHANGE
REMARKS
17. 2.16.2 Formulation of 2.16.2 Formulation of Accounting Few lines (highlighted in There is no
Accounting Policies Policies new policy column) has financial
In making the judgement, management been added to refer to the Impact.
In making the judgement,
considers the most recent Indian accounting standard
management considers
pronouncements of the International and practices for better
the most recent
Accounting Standards Board and in the understanding.
pronouncements of
International Accounting absence thereof those of the other
Standards Board and in standard-setting bodies that use a similar
absence thereof those of conceptual framework to develop
the other standard-setting accounting standards, other accounting
bodies that use a similar literature and accepted industry practices,
conceptual framework to to the extent that these do not conflict
develop accounting with the Indian accounting Standard and
standards, other accounting policies and practices as
accounting literature and stated in above paragraph.
accepted industry
practices, to the extent
that these do not conflict
with the sources in above
paragraph.
18. 2.16.3.1 Estimates and 2.16.3.1 Estimates and assumptions Three new para (underlined There is no
assumptions in the new policy column) financial
The key assumptions The key assumptions concerning the have been added for better Impact.
concerning the future and future and other key sources of assessment of estimate
other key sources of estimation uncertainty at the reporting that, refers to the historical
estimation uncertainty at date, that have a significant risk of experience, other factor,
the reporting date, that causing a material adjustment to the revision in the estimate and
have a significant risk of carrying amounts of assets and liabilities assumption that requires
causing a material within the next financial year, are critical judgments for
adjustment to the carrying described below. The Company based estimates. It is in conformity
amounts of assets and its assumptions and estimates on with INDAS.
liabilities within the next parameters available when the financial
fi n a n c i a l y e a r, a r e statements were prepared. Existing
described below. The circumstances and assumptions about
company based its future developments, however, may
assumptions and change due to market changes or
estimates on parameters circumstances arising that are beyond
available when the the control of the Company. Such
financial statements were changes are reflected in the assumptions
prepared. Existing when they occur.
circumstances and
assumptions about future The estimates, judgements and
developments, however, associated assumptions are based on
may change due to historical experience and other factors
market changes or that are considered to be relevant. Actual
circumstances arising results may differ from these estimates.
that are beyond the Estimates and underlying assumptions
control of the company. are reviewed on an ongoing basis.
332
Central Mine Planning & Design Institute Limited
Sl IMPACT/
No OLD POLICY NEW POLICY CHANGE
REMARKS
19. NIL 2.16.3.5 Intangible asset under New para (underlined in the There is no
development new policy column) has financial
The Company capitalises intangible been added for Intangible Impact.
asset under development for a project in assets under development.
accordance with the accounting policy. It is in conformity with
Initial capitalisation of costs is based on INDAS.
management’s judgement that
technological and economic feasibility is
confirmed, usually when a project report
is formulated and approved.
Table below highlights the changes by Ministry of Corporate Affairs in Indian Accounting standards and its impact
on the company.
Sl
No Change in INDAS CHANGE IMPACT
01 IndAS 16 Property Plant Accounting for Proceeds before Intended Use. There is no financial impact
and Equipment of this change.
Excess of net sale proceeds of items produced over the
cost of testing, if any, shall not be recognised in the
profit or loss but deducted from the directly attributable
costs considered as part of the cost of an item of
property, plant, and equipment
333
Annual Report & Accounts 2023-24
Sl
No Change in INDAS CHANGE IMPACT
03 IndAS 103 Business Reference to Conceptual Framework for Financial Not relevant to the company
Combination Reporting hence no financial impact.
04 IndAS 101First Time Subsidiary as first time adopter of IndAS Not relevant to the company
Adoption of Indian hence no financial impact.
Accounting Standards
05 IndAS 109 Financial Fees in ‘ 10 percent’ test for dereoginition of financial Not relevant to the company
Instruments liabilities hence no financial impact.
06 IndAS 41, Agriculture Taxation in Fair Value Measurement Not relevant to the company
hence no financial impact.
07 IndAS 01, Presentation This amendment requires that the entities to disclose The same has been duly
of Financial Statements their material accounting policies rather than the incorporated in the
significant accounting policies Accounting Policy
08 IndAS 08, Accounting This amendment introduced a definition of accounting The same has been duly
Policies, Changes in estimate incorporated in the
Accounting Estimates Accounting Policy
& Errors
09 IndAS 12, Income Taxes This amendment narrowed a scope of the initial This amendment doesn’t
recognition exemption so that it does not apply to have any impact in the
transactions that give rise to equal and offsetting financial statements.
temporary differences.
334
Central Mine Planning & Design Institute Limited
v. The Financial Statement, have been approved by the Board of Directors of the company in
their meeting dated.
Sd/-
( CA Anil Jain)
Date : 25th April 2024 Partner
Membership No. : 079005
Place: Ranchi
UDIN : 24079005BKGUAX2993
335
AN ISO 9001:2015 Certified
Gondwana Place, Kanke Road,
Ranchi - 834 008
www.cmpdi.co.in
CIN : U14292JH1975GOI001223
CMPDIL has engaged in comprehensive environmental monitoring and management, involving the preparation of Draft EIA/EMPs, ecological monitoring, and biodiversity assessments . Additionally, carrying capacity studies and Scientific Soil Moisture Conservation using LidAR technology are employed to mitigate environmental impacts . The establishment of non-coking coal washeries and the conceptual report for land restoration in Meghalaya further signify strategic measures to improve environmental sustainability . These initiatives are expected to minimize the environmental footprint of mining activities and improve ecological restoration.
The primary challenges CMPDIL faces in implementing its technological and environmental strategies include difficulties in obtaining approvals for drilling in forest areas with increased borehole density and law and order problems affecting operations . Additionally, the liberalization of the coal sector and competition from domestic and international consultancy service providers pose significant threats . Furthermore, the transition to renewable energy sources is gradually making coal less competitive, impacting the traditional business model of CMPDIL . To overcome these challenges, CMPDIL is focusing on diversification into non-coal energy resources, such as Coal Bed Methane and Coal Gasification , and enhancing exploration capacity through advanced technologies like 2D/3D seismic surveying . Moreover, CMPDIL is expanding its services to non-CIL clients and enhancing productivity to meet future demands . Internally, CMPDIL is working on upgrading skills and modernizing infrastructure while managing risks through robust internal control systems and strategic planning .
CMPDIL offers comprehensive services for the development of greenfield coal washeries including planning, designing, and support services essential for mining and beneficiation projects. These services encompass formulation and evaluation of feasibility studies, basic and detailed engineering designs, and preparation of project reports . CMPDIL also provides environmental management services, which include the preparation of environmental management plans, impact assessments, and mine closure plans . Additionally, the organization conducts high-resolution seismic surveys and supports hydrogeological investigations, contributing to resource evaluation . These integrated services add significant value to the industry by facilitating informed decision-making, optimizing mine planning, ensuring compliance with environmental regulations, and supporting sustainable mining operations . Furthermore, CMPDIL's expertise in remote sensing and geomatics aids in accurate site selection and land reclamation monitoring, enhancing the operational efficiency of greenfield projects .
CMPDIL has significantly advanced its coal and mineral exploration technology through the implementation of 2D/3D seismic surveys, reducing the reliance on more time-consuming traditional drilling. These technologies allow for faster and more efficient exploration by reducing borehole density and thus lowering costs. In 2023-24, CMPDIL completed 234.57 line km of 2D/3D seismic surveys, showcasing a shift towards more modern geophysical survey techniques . Additionally, CMPDIL has upgraded its laboratory facilities to enhance analysis capacity with automated systems and advanced equipment like X-Ray Diffractometers, which aid in mineral identification and improve sample processing efficiency . These technological advancements facilitate quicker geological reporting and a more accurate geological model of coal blocks, thereby increasing the overall efficiency of exploration operations .
CMPDIL exhibits a strong financial health with several indicators supporting its sustainable revenue generation and debt management practices. The company faces no material uncertainty affecting its ability to meet liabilities due within the one-year period from the balance sheet date, suggesting robust short-term financial stability . Importantly, the company does not have cases of restructuring or write-off of debts, loans, or interest due to an inability to repay loans, indicating effective debt management . Furthermore, the financial controls are generally adequate as confirmed by auditors, with ongoing internal financial controls operating effectively as of March 31, 2024, though some improvements in documentation and control monitoring are recommended . Moreover, CMPDIL processes its accounting transactions through an SAP-ERP system, ensuring the integrity of accounts and reducing the likelihood of error in financial reporting . Overall, CMPDIL maintains a healthy financial position supported by well-managed operations and compliance with financial regulations.
CMPDIL leverages drone technology and environmental labs to enhance its competitive advantage in the mining industry. Drones are used for surveys and video footage creation, which aids in mining planning and operations, increasing efficiency and reducing environmental impact . Additionally, CMPDIL's environmental labs conduct extensive environmental monitoring and analysis—covering air, water, and noise—for numerous mining projects, ensuring compliance with environmental regulations and earning significant revenue from these services . CMPDIL's accreditation as the largest Environmental Impact Assessment Consultant Organization in India further bolsters its market standing . These strategic initiatives not only improve operational efficiency but also position CMPDIL as a comprehensive service provider in the mining sector, supporting sustainable development while meeting regulatory demands . By integrating advanced technology and ensuring environmental compliance, CMPDIL strengthens its consultative role within the industry and enhances its ability to secure contracts both domestically and internationally ."}
CMPDIL plays a crucial role in both the planning and operational phases of coal mining projects by conducting comprehensive geological and environmental studies. It prepares detailed project reports, feasibility studies, and environmental impact assessments which are integral to the planning phase of mining projects . Operationally, CMPDIL conducts environmental monitoring, including air, water, and noise analysis, across large numbers of projects to ensure compliance with environmental regulations . Its accredited laboratories provide support for routine and specialized testing, essential for assessing pollution control measures during mining operations , and it carries out land reclamation monitoring using satellite data for ongoing and decommissioned mines . Additionally, initiatives like soil moisture conservation studies and biodiversity assessments underscore its commitment to environmental sustainability in mining operations .
CMPDIL's projects in Meghalaya, specifically the preparation of Conceptual Reports for the restoration of land affected by mining activities, have significant implications for regional environmental sustainability . By focusing on land restoration, CMPDIL addresses ecological damage and promotes sustainable land use practices, contributing to the regeneration of natural habitats and improvement in regional biodiversity. This not only supports environmental conservation but also enhances the quality of life and economic potential in affected areas, providing a model for similar initiatives in other regions.
CMPDIL's involvement as the Principal Implementing Agency for the development of CBM in various blocks such as Jharia CBM Block-I and II, and Raniganj CBM Block, illustrates its commitment to sustainable energy developments by exploring coal-based unconventional resources . The focus on CBM projects indicates CMPDIL's strategic approach towards diversifying energy resources and enhancing sustainability by tapping into non-traditional energy reserves.