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2015 (10) TMI 873 - CESTAT NEW DELHIDemand of 10% of the value of exempted goods in terms of provisions of Rule 6(3) of Cenvat Credit Rules, 2004 - Held that:- As the appellant has complied with the conditions of section 68-73 of the Finance Act 2010 and reversed Cenvat Credit along with interest attributable to the final exempted goods, the said reversal is sufficient and appellant is not required to pay 10% of the value of the exempted goods. - Impugned order is set aside - Decided in favour of assessee.
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