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    <title>2018 (6) TMI 992 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal found that the demand of 10% equal to the value of exempted goods cleared by the appellants was not justified under Rule 6(3) of Cenvat Credit Rules, 2004. As the appellants were maintaining separate records for inputs used in dutiable and exempted goods, Rule 6(3) was deemed inapplicable. Therefore, the Tribunal set aside the impugned orders and allowed the appeals with consequential relief, if any.</description>
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      <title>2018 (6) TMI 992 - CESTAT CHANDIGARH</title>
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      <description>The Tribunal found that the demand of 10% equal to the value of exempted goods cleared by the appellants was not justified under Rule 6(3) of Cenvat Credit Rules, 2004. As the appellants were maintaining separate records for inputs used in dutiable and exempted goods, Rule 6(3) was deemed inapplicable. Therefore, the Tribunal set aside the impugned orders and allowed the appeals with consequential relief, if any.</description>
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