Appellants processing exempt products can't claim Cenvat credit refund on input services u/r 6(1) CENVAT Credit Rules.

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....Refund - Cenvat credit of input services - as the appellants are processing only exempted products and since the bar under Rule 6(1) of the CENVAT Credit Rules shall apply, the question of their executing a bond envisaged under Rule 5 of CENVAT Credit Rules does not arise - AT....