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    <title>2015 (10) TMI 1680 - CESTAT NEW DELHI</title>
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    <description>The court held that the appellant is obligated to pay 5% / 10% of the value of exempted goods under Rule 6(3) of the Cenvat Credit Rules 2004, not based on the sale price. The decision was supported by the interpretation of relevant provisions and case laws, ruling in favor of the appellant.</description>
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