https://www.taxtmi.com/caselaws?id=298456 The tribunal dismissed the appeal and upheld the denial of the refund under the Cenvat Credit Rules. It held that Rule 6(3) applies when goods are cleared both on payment of duty and under exemption, with common inputs used. Since the goods were cleared in both ways to the research institute, Rule 6(3)(a) was deemed applicable. The appellant's payment of 10% was found to be in compliance with the rule, leading to the dismissal of the appeal and affirmation of the impugned order. en-us Fri, 20 Jan 2017 00:00:00 +0530 Wed, 03 Nov 2021 02:01:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298456 The tribunal dismissed the appeal and upheld the denial of the refund under the Cenvat Credit Rules. It held that Rule 6(3) applies when goods are cleared both on payment of duty and under exemption, with common inputs used. Since the goods were cleared in both ways to the research institute, Rule 6(3)(a) was deemed applicable. The appellant's payment of 10% was found to be in compliance with the rule, leading to the dismissal of the appeal and affirmation of the impugned order. Case-Laws Central Excise Fri, 20 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298456