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2017 (7) TMI 286 - CESTAT MUMBAICENVAT credit - Rule 6(3) of the CCR, 2004 - Palladium - Platinum - case of the department is that both the products are exempted goods in terms of Notification No. 6/2002-CE dated 1.3.2002, therefore for removal of these goods, the appellant is required to pay 10% for the reason that they have availed CENVAT Credit in respect of certain services namely, Advertising Services, Business Auxiliary Services, Broadband services, Chartered Accountancy Services, Cleaning services, Courier services, GTA services - Held that: - Rule 6(3) is applicable only in respect of manufactured goods, but if it is found that the goods sold by the appellant are traded goods, Rule 6(3) is not applicable as the trading goods are not manufactured exempted goods - both the lower authorities have not properly verified whether the goods sold by the appellant is a traded goods or it is manufactured by the appellant - matter requires reconsideration - appeal allowed by way of remand.
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