CENVAT Credit Reversal: Rule 6(1) Applies When Finished Goods Become Duty-Exempt, Not Rule 11(3)(ii.

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....CENVAT Credit - Reversal of credit when finished goods became exempt - While the provisions of sub-rule (3)(ii) of Rule 11 of the Cenvat Credit Rules, 2004 are not applicable, the provisions of sub-rule (1) of Rule 6 of the Cenvat Credit Rules, 2004, would be applicable - AT....