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    <title>EOUs Ineligible for Export Incentives Under Vishesh Krishi Upaj Yojna; Cannot Claim Benefits Indirectly Through Appellants.</title>
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    <description>Purchase from 100% EOU and export - 100% EOU are not entitled for export incentives and exemption - Vishesh Krishi Upaj Yojna - the medium of the appellant cannot be used to avoid the intended purport of the policy - the export-oriented units cannot use the appellant for export under the Scheme and to claim benefit of export when it is not permissible for them directly.</description>
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      <description>Purchase from 100% EOU and export - 100% EOU are not entitled for export incentives and exemption - Vishesh Krishi Upaj Yojna - the medium of the appellant cannot be used to avoid the intended purport of the policy - the export-oriented units cannot use the appellant for export under the Scheme and to claim benefit of export when it is not permissible for them directly.</description>
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