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2001 (9) TMI 147 - AT - Central ExciseExtract: .......te was a by-product. The Tribunal found the answer in the affirmative, held that the benefit of Rule 57D was entitled and the demand in terms of Rule 57CC was set aside. We find that on identical facts, the ratio of this judgment will apply to the present proceedings. 11.On this ground, the appeals are allowed with consequential relief, as per law.
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