18 January 2015
If a 100 %EOU is not availing Direct Tax Benfits but imported capital goods and APR is possitve and green card renewed, Whether this unit is eligible for the SHIS Scrip in that respective Financial year . I request you kindly post some articles on This subject with judgments, orders from the DGFT or any PN, Circular, notification etc etc...
19 January 2015
Para 3.17.2 (i) states that EOUs / EHTPs / BTPs who are availing direct tax benefits / exemption are also not eligible to claim the said Chapter 3 benefits. However, this para 3.17.2 (i) has been deleted with immediate effect vide DGFT Notification No. 3 (RE-2013)/2009-2014 dated 18th April 2013, on account of which Export Oriented Units (EOUs) in the leather sector who are availing direct tax benefits / exemption are also eligible to claim Chapter 3 benefits.