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    <title>2018 (2) TMI 74 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed all appeals, setting aside the Central Excise duty demand, interest, and penalties imposed on the appellant assessee for the period October 2008 to February 2013. The dispute arose from the recovery of Silver as a by-product during the Pyro-metallurgical process, with the Tribunal determining that the appellant was entitled to the benefit under Rule 6(6)(vi) of the CENVAT Credit Rules, 2004. The Tribunal found that the demands lacked justification, emphasizing the technical aspects of the manufacturing process and the interpretation of relevant rules.</description>
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      <link>https://www.taxtmi.com/caselaws?id=354653</link>
      <description>The Tribunal allowed all appeals, setting aside the Central Excise duty demand, interest, and penalties imposed on the appellant assessee for the period October 2008 to February 2013. The dispute arose from the recovery of Silver as a by-product during the Pyro-metallurgical process, with the Tribunal determining that the appellant was entitled to the benefit under Rule 6(6)(vi) of the CENVAT Credit Rules, 2004. The Tribunal found that the demands lacked justification, emphasizing the technical aspects of the manufacturing process and the interpretation of relevant rules.</description>
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