Appellant must pay 10% of e-bike value at clearance; partial CENVAT credit lapse; Rule 11(3) inapplicable.

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....CENVAT credit - appellant is liable to pay 10% of the value of e-bikes at the time of their clearance and the cenvat credit lying in their cenvat account shall not lapse wholly but the cenvat credit lying in their cenvat account attributable to inputs, work in progress and finished e-bikes shall lapse - provisions of Rule 11(3) of the Cenvat Credit Rules are not applicable - AT....