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2003 (4) TMI 336 - CEGAT, MUMBAIExtract: ....... logic would apply to the earlier period also. It appears that both sides lost sight of Rule 57D of the Rules, which provides for continuation of availment of credit on the inputs which going into by-products or waste products. 5. emsp Since the benefit was available to the assessee in two channels, the appeal is allowed with consequential benefit.
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