Cenvat credit of exempted goods

As a general principle, CENVAT credit is not allowed on input or input service used for the manufacture of exempted goods or provision of exempted services [refer Rule 6(1)],  however for more clarification refer to Circular No. 868/6/2008-CX, in this you have been given various options availble.

I am of the opinion that Rule 6(6) is applicable only to such goods which are otherwise dutiable when cleared to domestic tariff area but cleared without payment of duty for export/deemed export ( Rule 6(6) i to vii). Allowing cenvat credit to exempted goods appears to be against the very principles of cenvat scheme. For example if a person is manufacturing only exempted excisable goods and clearing the same in any manner specified in Rule 6(6) i to vii what will  he do with the accumulated credit, further if a person manufacturing the same exempted excisable goods along with some dutiable goods will have the advantage of supplying the exempted excisable goods as well as the dutiable goods at lower rates since the credit accumulated on exempted goods will be utilised for dutiable goods whic appears to be not proper.

Pleas furnish your valuable opinion.