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2004 (1) TMI 283 - AT - Central ExciseExtract: .......ugs Ltd. that by insertion of Rule 57CC, there was no intention to eliminate the benefit available under Rule 57D(1) to a by-product.... The Marketability or otherwise of by-product is not really an issue. We, therefore, hold that the Modvat Credit is not deniable to the appellants. Accordingly, we set aside the impugned order and allow the appeal.
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