Assessee's Right to Choose CENVAT Credit Option Affirmed; Revenue Can't Enforce Rule 6(3)(i) Over 6(3)(ii) Choice.

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....CENVAT Credit - common input services used for providing taxable as well as exempt services - Where the assesse has categorically by way of intimation opted for option provided under 6(3)(ii), CCR then the Revenue cannot insist the assesse to opt for Rule 6(3)(i)....