Appellant's CENVAT Credit Rule 6(3) compliance invalid for Notification No. 8/2003 conditions; rules not interchangeable.

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....SSI exemption - availing cenvat credit - The appellant has made a feeble attempt to satisfy the condition of the notification by reversing an amount @ 10% of the value exempted goods, as provided in Rule 6(3) of the CENVAT Credit Rules 2004 - the prescription made in CENVAT Credit Rules cannot be imported into the conditions of N/N. 8/2003....