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2018 (4) TMI 1093 - CESTAT CHANDIGARHSSI Exemption - denial on the ground that the manufacture of goods taking place in unit, located in a notified area of HSIDC, Ambala Cantt - Held that: - during the impugned period, the unit of the respondent was located in Village Rampur, Ambala Cantt. which was a Rural area - this is brought out by the certificates issued by Municipal Corporation, Naib Tehsildar and Village Sarpanch - benefit cannot be denied - appeal dismissed - decided against Revenue.
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