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    <title>Input tax credit not applicable for Tie-in pipeline construction for LNG delivery; classified as &quot;pipeline outside the factory.</title>
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    <description>Input tax credit - goods and services used for construction of Tie-in pipeline, for delivery of re-gasified LNG from FSR U to the National Grid - the said pipeline is a “pipeline outside the factory”, hence does not qualify to be an ‘equipment, apparatus or machinery’ for the purpose of claiming ITC.</description>
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      <description>Input tax credit - goods and services used for construction of Tie-in pipeline, for delivery of re-gasified LNG from FSR U to the National Grid - the said pipeline is a “pipeline outside the factory”, hence does not qualify to be an ‘equipment, apparatus or machinery’ for the purpose of claiming ITC.</description>
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