Gain 10% melee damage reduction. You can level this Gem up to rank 100. Every upgrade increases melee damage reduction by 0.5% up to a total of 60% at rank 100. On top of that the secondary rank 25 provides the ability to move unhindered through enemies while you are below 50% life. This effect is the same as Illusory Boots.
Mutilation Guard Best Use
Super rare in builds that get stuck a lot or have no great toughness sources: Nowadays this Gem is almost never played as we have plenty other skills like Teleport or Blood Rush and many more to move past enemies. Furthermore melee reduction does not reduce most damage in the game and overall provide a very inconsistent toughness buff.
Legendary Gem in Diablo 3
Legendary Gem Creation:
If you need extra Legendary Gems to level up, you can make the Rift Guardian in any Greater Rift drop a new Rank 0 Gem by removing all the Legendary Gems with the same name from your Equipment, Inventory and Stash.
The safest way to do that is to put them into the Inventory of different character.