query

1-As per rule 3(5c) of ccr 2004, ccr is to be reversed in respect of ONLY INPUTS ,if duty is remitted under rule 21 of central excise rules2002..............

- at any stage of manufacture or clearance if the products get tax free by virtue of any notification  or by any law in force ( except the export / clearance under bond), then the input credit is inadmissible, hence the same would be reversed.

2-As per rule 5 or ccr2004 credit of ONLY INPUT AS WELL AS INPUT SERVICE is allowed if final produst is exported.....

- Rule 5 deals with refunds, and if the final product is exported then a) duty paid on exported goods or b) duty paid on inputs used in export goods is to be refunded, 

3-As per rule6(6) of ccr2004 credit on INPUT,INPUT SERVICES AND CAPITAL GOODS(ALL3) is allowed if excisable goods are deemedly exported in specified ways(to sez,consular mission,un. etc).....

- rule 6 deals with discharge of payment of duties, and input credit on capital goods are allowed here, as input credit of capital goods can not be refunded in cash, but can be available to set off with the duty liability of the manufacturer. 

   now what is the rationale behind this arbitrary treatment............in 3(5c) no reversal of input service is to be done..........inr ule 5 no ccr on capital goods is allowed whereas in 6(6) its allowed on all 3.............

pls resolve this