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2001 (2) TMI 901 - CEGAT, NEW DELHIExtract: .......d circumstances of the case, the Tribunal was correct in law in holding that Solvent-75 is not a waste or by shy product, thus affecting the eligibility of the applicants to the benefit of Rule 75M(1) of the Central Excise Rules. 2. Whether the provisions of Section 11A of CESA, 1944, are to be read into Rule 57P of the Central Excise Rules ? rdquo
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