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2018 (3) TMI 837 - AT - Central ExciseCENVAT credit - export of exempted goods - common inputs and input services and manufactured dutiable as well as exempted goods - Held that: - The ratio of the judgement of the Hon’ble High Court of Bombay in the case of Repro India Ltd., [2007 (12) TMI 209 - BOMBAY HIGH COURT] would squarely covered in their favor of assessee, where it was held that in such case where goods are exported, direction by revenue to the petitioner to pay 10% of sale price of exempted goods u/r 6(3)(b) is not justified. If the exempted products are exported outside India the provisions of Rule 6(6)(v) of CCR are applicable. Demand set aside - appeal allowed - decided in favor of assessee.
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