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2017 (1) TMI 1771 - CESTAT MUMBAIRefund claim - exempt goods - goods cleared to research institute under exemption Notification 10/97, dated 1-3-1997 - appellant paid an amount equal to 10% of the value of the said exempted goods - applicability of Rule 6(3)(a) of Cenvat Credit Rules - HELD THAT:- The ground of refund of the appellant is only that the same goods are cleared on payment of duty and under exemption to the research institute. The contention of the appellant cannot be agreed upon. The Rule 6(3) applies when the excisable goods are cleared on payment of duty and under exemption and if the common inputs are used in both goods Rule 6(3)(a) is clearly applicable. Therefore, the payment of 10% of the value of the exempted goods made by the appellant is in conformation to Rule 6(3)(a) which does not require any interference. Appeal dismissed.
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