2008 (11) TMI 727

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.... same. 2. Heard the learned counsel for the petitioner and also Mr.C.Arulvadivel @ Sekar, Additional Solicitor General of India, appearing for the respondents. 3. A re'sume' and epitome of the case of the petitioner as stood exposited from the averments in the affidavit accompanying the writ petition as well as from the submissions made by the learned counsel for the petitioner could succinctly and precisely be set out thus: The petitioner is an Export Oriented Unit, enjoying various tax concessions at the hands of the Government and other authorities. While so, the show cause notice dated 07.07.2006 was issued citing various items found set out therein as to why the petitioner should not be called upon to pay tax on ....

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....r on loan/lease from clients. The import of capital goods will be on a self certification basis". ... ... ... "6.6.1 Import/domestic procurement of goods: Goods permitted to be imported/procured from Domestic Tariff Area shall include: Goods permitted to be imported/procured from Domestic Tariff Area shall include: (a) Raw materials, components, consumables, intermediates, spares and packing materials; (b) Capital goods, whether new or second-hand, including inter alia the following and their spares: (i) DG sets, captive power plants, transformers and accessories for all above. (ii) Pollution control equipment. (iii) Quality assurance equipment (iv) Material handling eq....