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2008 (5) TMI 172 - AT - Central ExciseCommon inputs used in dutiable & exempted final goods – separate record not maintained - goods cleared to projects, which were funded by Asian Development Bank (international organization covered under Not. no. 108/95) – since goods are supplied to projects funded by international organization, exemption in terms of Notification No. 108/95-C.E. is available - Hence appellant is not required to pay 10% of value of goods cleared in terms of Rule 6(3) of CCR
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