CENVAT Credit Rules: Rule 11(3) and Rule 6(1) don't apply when exempt goods, on which credit was availed, are exported.

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....CENVAT Credit - goods become exempt after availing credit - export of goods - Neither the provisions of Rule 11 (3) of Cenvat Credit Rules, 2004, nor the provisions of Rule 6 (1) ibid are applicable to this case - AT....