Reversal and lapsing of credit under Cenvat Rule 11(3) applies only when all final products are whol

Cenvat Credit : Rule 11(3) of CENVAT Credit Rules, 2004 is applicable only when all final products become fully exempt from duty; said rule would have no application if from common Cenvat credit availed inputs or input services more than one final product are manufactured and some of them have remained dutiable