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2012 (11) TMI 372 - CESTAT, BANGALORECenvat credit - motor vehicles cleared by the appellant to a dealer for further sale to Diplomatic Missions - Motor vehicles were cleared on payment of duties of excise which include special excise duty - purchaser (German Consulate) filed a claim for refund of basic excise duty same was granted - department treated the motor vehicles as ‘exempted goods’ by virtue of the said Notification and invoked Rule 6(3)(b) for recovery of 10% by alleging that they were clearing both dutiable and exempted goods during the material period – Held that:- Motor vehicles in question were cleared on payment of duty and hence, prima facie, the same cannot be considered to be ‘exempted goods’. Rule 6(3)(b) is prima facie not applicable - pre-deposit waived
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