Cenvat Credit Limitations on Common Inputs: Rule 6(3) and Rule 3 Clarify Reversal for Non-Excisable Goods.

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....Cenvat Credit - common inputs - Scope of Rule 6(3) - Exempted goods versus non-excisable goods - credit cannot be availed where the products are not excisable - Rule 3 of CCR itself restrict the credit - Rule 6 does not come into operation - entire credit to be reversed - AT....