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2003 (4) TMI 486 - AT - Central ExciseExtract: .......at the goods did not come into existence as waste or by-product during the manufacture but that due to constrain of another act and otherwise perfectly good product was destroyed. The provisions of Rule 57D are not sufficient nor they are maintained to cover this situation 5. emsp The impugned orders sustains and is upheld, the appeal is dismissed.
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