Dear Sir/Mam, We are Steel Cutting unit and we sale goods under two type 1) Trading Goods- which is removed on reversal of duty under rule 3(5) 2) Manufacturing Goods- which is removed on payment of duty as per transaction value. In both the cases, we pay excise for clearance of goods. So no exempt goods are sold from our premises. We need to know whether Rule 6(3)(A) is applicable for reversal of Input Service Credit where is is receive for both the activities carried out by us.