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2012 (10) TMI 138 - HC - Central ExciseDemand of Excise duty on value/price of the by-product namely Spent Acid cleared - while availing benefit of exemption under Notification No. 6/2002-C.E. – Held that:- Assessee in the process of manufacturing soap uses acid slurry and in the process Spent sulphuric acid gets generated as a bye product – demand set aside – in favor of assessee
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