2017 (1) TMI 1771

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..... nd of the appellant is only that the same goods are cleared on payment of duty and under exemption to the research institute. The contention of the appellant cannot be agreed upon. The Rule 6(3) applies when the excisable goods are cleared on payment of duty and under exemption and if the common inputs are used in both goods Rule 6(3)(a) is clearly applicable. Therefore, the payment of 10% of t .....

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..... provision of payment of 10% under Rule 6(3)(a) of Cenvat Credit Rules, is applicable only when two different types of goods are manufactured one is cleared on payment of duty other is under exemption. The refund was rejected by the original authority and the same was upheld by the Commissioner. Therefore appellant is before me. None appeared on behalf of the appellant. 2. Shri Ashutosh Nath, ld .....

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..... agree with the contention of the appellant. The Rule 6(3) applies when the excisable goods are cleared on payment of duty and under exemption and if the common inputs are used in both goods Rule 6(3)(a) is clearly applicable. Therefore, the payment of 10% of the value of the exempted goods made by the appellant is in conformation to Rule 6(3)(a) which does not require any interference. Accordingl .....

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