OPINION ON REHEARING
SHARPNACK, Senior Judge.
We grant rehearing to consider Appellee/Cross-Appellant Northern Indiana Public Service Company's ("NIPSCO") cross appeal, which raises the issue of whether the Indiana Utility Regulatory Commission ("IURC") erred when it determined that Appellant/Cross-Appellee BP Products North America, Inc. ("BP"), was not a public utility with respect to the furnishing by...
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