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    <title>2019 (7) TMI 1776 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants, setting aside the order and allowing all five appeals related to the demand under Rule 57 CC of Central Excise Rules, 1944 concerning the production of silver as a by-product during the manufacture of zinc and lead. The Tribunal found that the extraction of silver was an unavoidable part of the refining process and did not constitute a separate manufacturing activity subject to Rule 57 CC, contrary to the Commissioner&#039;s interpretation.</description>
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      <description>The Tribunal ruled in favor of the appellants, setting aside the order and allowing all five appeals related to the demand under Rule 57 CC of Central Excise Rules, 1944 concerning the production of silver as a by-product during the manufacture of zinc and lead. The Tribunal found that the extraction of silver was an unavoidable part of the refining process and did not constitute a separate manufacturing activity subject to Rule 57 CC, contrary to the Commissioner&#039;s interpretation.</description>
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