Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs, New Delhi
Circular No. 973/07/2013-CX
New Delhi, the 4th 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 9th 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 9th 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.
- 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.
- 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 9th July, 2012,
payment of amount under rule 6(3) of the Cenvat Credit Rules, 2004 is not
applicable.
- Field formations may be informed accordingly.
Yours faithfully,
(Vikas Kumar)
Director (CX-8)
F. No. 267/48/2012-CX.8