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    <title>2009 (11) TMI 370 - CESTAT, BANGALORE</title>
    <link>https://www.taxtmi.com/caselaws?id=77325</link>
    <description>The Tribunal ruled in favor of the appellant, holding that the Ductile Iron Pipes (DIPs) were eligible for exemption under the Notifications for use beyond the first storage facility. The Tribunal clarified that there was no requirement to set up a new water treatment plant for the exemption and validated the certificates issued by competent authorities. It was emphasized that there was no end-use requirement under the Notifications, and the demand for interest and penalty was deemed unjustified. The appeal was allowed, and the impugned order was set aside, granting the appellant consequential relief.</description>
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    <pubDate>Thu, 12 Nov 2009 00:00:00 +0530</pubDate>
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      <title>2009 (11) TMI 370 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=77325</link>
      <description>The Tribunal ruled in favor of the appellant, holding that the Ductile Iron Pipes (DIPs) were eligible for exemption under the Notifications for use beyond the first storage facility. The Tribunal clarified that there was no requirement to set up a new water treatment plant for the exemption and validated the certificates issued by competent authorities. It was emphasized that there was no end-use requirement under the Notifications, and the demand for interest and penalty was deemed unjustified. The appeal was allowed, and the impugned order was set aside, granting the appellant consequential relief.</description>
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      <pubDate>Thu, 12 Nov 2009 00:00:00 +0530</pubDate>
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