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1996 (11) TMI 232 - CEGAT, MUMBAIExtract: ........ The fact that it is subsequently used for manufacture of ammonium sulphate, does not disentitle it to be considered among the goods listed in Rule 57D - waste, refuse or by-product. The credit, therefore, could not be denied on the quantity of acid contained in the residue. 5. emsp We, therefore, set aside the impugned order and allow the appeal.
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