Regarding reversal of amount under Rule 6(3) the CCR, 2004 on domestic clearances under Notification Nos.29/2012-CE, 30/2012-CE, 31/2012-CE, 32/2012-CE and 33/2012-CE all dated 9th July, 2012

Debit in duty credit scrip treated as payment under Rule 6(3) Cenvat Credit Rules, so reversal payment not required.

Debit of duties in the specified duty credit scrips issued under the July 2012 notifications is to be treated as payment of duty for determining applicability of Rule 6(3) of the Cenvat Credit Rules, 2004; therefore, where goods are cleared under those notifications and duties are debited in the scrip with Cenvat credit availed, payment under Rule 6(3) is not required, and field formations should be informed.