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    <title>2007 (8) TMI 515 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=121974</link>
    <description>The text concerns exemption for pipes used in a water pipeline and turns on the meaning of &quot;the storage facility&quot; in the notification. One view treats the exemption as covering the full pipe stretch based on project correspondence and certificates; the opposing view limits it to delivery up to the first storage point, so later reservoirs do not expand the exemption. The order also records allegations of suppression and issues arising from abbreviations used in the layout plan. No final adjudication on the stay application or the exemption merits is recorded in the supplied text.</description>
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    <pubDate>Fri, 31 Aug 2007 00:00:00 +0530</pubDate>
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      <title>2007 (8) TMI 515 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=121974</link>
      <description>The text concerns exemption for pipes used in a water pipeline and turns on the meaning of &quot;the storage facility&quot; in the notification. One view treats the exemption as covering the full pipe stretch based on project correspondence and certificates; the opposing view limits it to delivery up to the first storage point, so later reservoirs do not expand the exemption. The order also records allegations of suppression and issues arising from abbreviations used in the layout plan. No final adjudication on the stay application or the exemption merits is recorded in the supplied text.</description>
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      <pubDate>Fri, 31 Aug 2007 00:00:00 +0530</pubDate>
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