Authorities Fail to Clarify Reversal of CENVAT Credit u/r 6(3)(b) and Inapplicability of Rule 6(3)(c.

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....CENVAT credit - reversal of credit - Both the authorities have not given any reasons as to how provisions of Rule 6(3)(c) are not applicable in the present case and how Rule 6(3)(b) is applicable - AT....