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Circular No. 973/07/2013-CX
F. No. 267/48/2012-CX.8
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs, New Delhi
New Delhi, the 4
th
September, 2013
To,
(i) The Chief Commissioner of Central Excise (All),
(ii) The Chief Commissioner of Central Excise & Customs (All),
(iii) The Chief Commissioner of Customs (All),
(iv) Directors General (All)
Madam/ Sir,
Subject : 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 9
th
July, 2012 - regarding
Central Government has issued notifications no 29/2012-CE, 30/2012-CE, 31/2012-CE, 32/2012-CE and 33/2012-CE all
dated 9
th
July, 2012 to exempt certain manufactured goods when cleared against the specified duty credit scrip issued to an
exporter. The holder of the said scrip, to whom the goods are cleared, is entitled to avail Cenvat credit of duties of excise,
against the amount debited in the said scrip as per one of the conditions of the notification.
2) Representations have been received from the trade that such clearances are being treated as clearances of exempted
goods and payment of amount under rule 6(3), as applicable, of the Cenvat Credit Rules, 2004 is being demanded. Trade has
requested that a clarification be issued that these goods be treated as equivalent of duty paid goods so that such payment of
amount under rule 6(3) is not required to be made.
3) The matter has been examined. One of the conditions for availing of these exemptions is that duties leviable, but for these
exemptions, shall be debited in or on the reverse of said scrip. The scrip holder is also permitted to avail of cenvat credit of the
duties debited in the scrip. In view of these provisions it has been decided that such debit of duty in these scrips shall be
treated as payment of duty for the purpose of determining the applicability of rule 6 of the Cenvat Credit Rules, 2004.
Therefore, it is clarified that in respect of goods cleared availing the benefit of any of notifications no. 29/2012-CE, 30/2012-
CE, 31/2012-CE, 32/2012-CE and 33/2012-CE all dated 9
th
July, 2012, payment of amount under rule 6(3) of the Cenvat
Credit Rules, 2004 is not applicable.
4) Field formations may be informed accordingly.
Yours faithfully,
(Vikas Kumar)
Director (CX-8)
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