Inconsistency in Denying Cenvat Credit for Inputs Due to Exempted Goods u/r 6(1) Cenvat Credit Rules 2004.

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....Cenvat Credit - The words ‘exempted goods’ refer only to a situation where the goods are exempted from all kinds of excise duties in so far as Rule 6(1) of the Cenvat Credit Rules, 2004 is concerned. If the Cenvat credit is denied in respect of inputs and capital goods merely on the interpretation that basic excise duty on the finished goods is exempted, then it would lead to an anomalous situation.....