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2008 (8) TMI 97 - AT - Central Excise
Common inputs - applicability of Rule 6 of CCR - Whether the payment of 8% is required to be made in terms of Rule 6(3)(b) of the Cenvat Credit Rules, 2002, when the amount equivalent to the Cenvat credit attributable to the inputs used in exempted final products has been paid prior to the removal of the exempted final product – held that payment of amount of 8% is not required because reversal of duty amount before removal amounts to non-availment of credit