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    <description>Two questions of law were referred to the High Court: whether Solvent-75 is a waste or byproduct for Rule 75M(1) of the Central Excise Rules so as to affect entitlement to money credit, and whether Section 11A of the Central Excises and Salt Act, 1944 can be read into Rule 57P of the Central Excise Rules. The reference turns on classification of the product and the extent to which statutory recovery provisions apply within the credit scheme.</description>
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