https://www.taxtmi.com/caselaws?id=298456 Rule 6 of the Cenvat Credit Rules applies where excisable goods are cleared partly on payment of duty and partly under exemption using common inputs. The obligation under Rule 6(3)(a) depends on the nature of the clearances, not on whether the exempted and dutiable clearances relate to two different goods. On that basis, payment equal to 10% of the value of the exempted clearances was held to be correctly made, and refund of the amount was not admissible. 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 Rule 6 of the Cenvat Credit Rules applies where excisable goods are cleared partly on payment of duty and partly under exemption using common inputs. The obligation under Rule 6(3)(a) depends on the nature of the clearances, not on whether the exempted and dutiable clearances relate to two different goods. On that basis, payment equal to 10% of the value of the exempted clearances was held to be correctly made, and refund of the amount was not admissible. Case-Laws Central Excise Fri, 20 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298456