https://www.taxtmi.com/caselaws?id=256739 The exemption notification remained available because the machinery and equipment were found, on the basis of section 108 statements and the record, to have been used in the road project; their temporary transfer to the Metro site was only for testing and did not amount to use in that project. The HC held these factual findings were neither perverse nor unsupported by the record, so no substantial question of law arose and the Revenue's appeals failed. en-us Wed, 11 Feb 2015 00:00:00 +0530 Wed, 05 Aug 2015 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256739 The exemption notification remained available because the machinery and equipment were found, on the basis of section 108 statements and the record, to have been used in the road project; their temporary transfer to the Metro site was only for testing and did not amount to use in that project. The HC held these factual findings were neither perverse nor unsupported by the record, so no substantial question of law arose and the Revenue's appeals failed. Case-Laws Customs Wed, 11 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256739