6.4

(a) Capital goods procured from indigenous sources on the basis of lease agreement between the leasing company and the EOU/EPZ/ EHTP/ STP unit, will be eligible for Central Excise exemption.

(b) The value of imported capital goods financed through leasing companies or obtained free of cost and/or on loan basis shall also be taken into account for the purpose of calculation of NFEP as defined in paragraph 6.5 of the Policy.