Rule 6(3)(b) Payments Not a Duty or Tax; Cannot Deduct from Exempt Goods Price Using Cenvat Inputs.

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....Payment of an amount at the rate of 8% or 10% under Rule 6(3)(b) of the Cenvat Credit Rules, 2004 is not a duty, not a tax and hence cannot be deducted from the price of the exempted goods cleared for by consuming cenvated inputs. - AT....