TaxTMI 
TaxTMI 
Dear Sirs, As per Serial No. 233 (1) of Notification No. 12/2012 - CE dated 17.03.2012, condition No. 23, we have received certificate from Collector & District Magistrate Khordha. As per column 4 in said notification, duty is Nil. Please confirm whether we have to reverse 6% cenvat credit on value, as we are unable to maintain separate record.
REVERSAL OF 6% DUTY REGARDING.
24 Jan 2016 
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Reversal of cenvat credit required where nil-duty removal falls outside rule exceptions, obliging tax reversal despite nil invoicing.
Obligation to reverse cenvat credit arises where an excisable goods removal that is shown as nil duty under a notification is not covered by the enumerated exemptions in Rule 6(6) of the CENVAT Credit Rules, 2004. The Rule lists limited categories of exempt removals-such as certain export, bonded, international, diplomatic, and project supplies-where reversal provisions do not apply; removals for other purposes, including machinery for a water treatment plant not falling within those categories, require reversal. (AI Summary)
Obligation to reverse cenvat credit arises where an excisable goods removal that is shown as nil duty under a notification is not covered by the enumerated exemptions in Rule 6(6) of the CENVAT Credit Rules, 2004. The Rule lists limited categories of exempt removals-such as certain export, bonded, international, diplomatic, and project supplies-where reversal provisions do not apply; removals for other purposes, including machinery for a water treatment plant not falling within those categories, require reversal. (AI Summary)