(5C)[. Where on any goods manufactured or produced by an assessee, the payment of duty is ordered to be remitted under rule 21 of the Central Excise Rules, 2002, the CENVAT credit taken on the inputs used in the manufacture or production of said goods [and the CENVAT credit taken on input services used in or in relation to the manufacture or production of said goods] [Inserted by Notification No. GSR 579 (E) dated 7.9.2007 (w.e.f. 1.5.2006)] shall be reversed.]
