Non-reversal of CENVAT credit permitted by government notification where product later held not chargeable, subject to conditions. A new provision permits non-reversal of CENVAT credit where duty was paid on a final product and credit taken on inputs, capital goods and input services, but the process is later held not chargeable; the Central Government may notify cases and conditions for non-reversal, except where the assessee has claimed refund, and may extend non-reversal to credit taken by the buyer.