Excise

as exempted goods are not eligible for input credit, so you have to reverse the proportionate credit whcih are used in exempted goods on periodical basis. ( preferred monthly or at lower intervals)

You will have to reverse the credit.

Dear ashish 

You have to reverse the Cenvat Credit  wrong availament which is used for non-excisable goods praportionate basis.

Praportinate basis means , Praportionate to finished goods. In this case you have give a statement to Central exicise authorities and get ackowlegement for audit purpose.

yes the credit for non-excisable goods will have to b reversed..

Rule 6 of CCR,04 is applicable... you may reverse 5% of  Total value of goods (exempted as well as dutiable) or you have to reverse proportionate credit.