Clarity / cenvat credit issue

AS PER THE PRIME RULE....THAT READS....CENVET CREDIT WILL BE AVAILABLE ON ANY INPUTS, CAPITAL GOODS WHICH ARE USED IN OR IN RELATION TO THE PRODUCTION OF A EXCISEABLE GOODS......AS LONGS AS YOU ARE PRODUCING THE EXCISEABLE GOODS .....U CAN AVAIL THE CREDIT ON YOUR INPUTS .........

BUT IF U MERELY SALE THE RAW MATERIAL THAT IS MANUFACTURED BY U AND THAT NOT EXCISEABLE AS WELL....SO NOW THIS RAW MATERIAL WILL BE THE FINAL PRODUCT FOR U IF U SALE IT ......AS UR THIS FINAL PRODUCT IS NOT EXCISEABLE SO U CAN NOT TAKE THE CREDIT ON INPUTS......

I M NOT SURE ABOUT CREDIT ON CAPITAL GOODS .......

PLEASE CORRECT ME ....IF  I AM WRONG.....

if final only products which are exempted, then no excise for inputs/ capital goods/service tax,