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    <title>2016 (7) TMI 1203 - CESTAT NEW DELHI</title>
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    <description>The case involved a dispute regarding the calculation method for a 10% payment under Rule 6(3)(b) of the Cenvat Credit Rules. The appellants contended that the 10% payment should be considered &quot;other taxes&quot; and excluded from the price of exempted goods. However, there was a difference of opinion among the members, with Member (Technical) supporting the exclusion based on previous decisions, while Member (Judicial) opposed it. The matter was suggested to be referred to a Larger Bench for a consistent interpretation. The judgment was pronounced on 29/06/2016.</description>
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      <link>https://www.taxtmi.com/caselaws?id=330605</link>
      <description>The case involved a dispute regarding the calculation method for a 10% payment under Rule 6(3)(b) of the Cenvat Credit Rules. The appellants contended that the 10% payment should be considered &quot;other taxes&quot; and excluded from the price of exempted goods. However, there was a difference of opinion among the members, with Member (Technical) supporting the exclusion based on previous decisions, while Member (Judicial) opposed it. The matter was suggested to be referred to a Larger Bench for a consistent interpretation. The judgment was pronounced on 29/06/2016.</description>
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