CENVAT Credit Fully Reversed; No Basis for Rule 6(2) and 6(3) Application, Duty Demand Unsustainable.

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....Reversal of CENVAT Credit - if the appellant have fully reversed the credit in respect of common services or in other words not taken any Cenvat credit in respect of the common services there would be no justification for invoking Rule 6 (2) readwith Rule 6 (3) and the duty demand would not be sustainable at all. - AT....