2015 (4) TMI 955

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....iasami, Member (T),JJ. For the Appellant : Mr S Kannappan, Adv. For the Respondent : Mr B Balamurugan, AC (AR) ORDER Per: D N Panda: Record reveals that the goods procured duty free by the EOU appellants were used for raising of granites from the quarries owned by State of Tamilnadu. Learned Advocate appearing for appellants submitted that the quarries belong to the State of Tamilna....

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.... as stated above. 4. It appears from record that the owner of the quarry is the Government of Tamilnadu. The appellant was user of the same in accordance with agreement referred to above. Perusal of Rule 8A of Tamilnadu Minor Mineral Concession Rules, 1959 shows that grant of quarry lease is the domain of the State Government. In accordance with such Rule, the State has equal power to permit us....