Duty debit in FMS/FPS/AIIS/VKGUY/SHIS credit scrips by buyer amounts to 'payment of duty'; goods are

ST : Duty Debit by Buyer of Excisable Goods in his Focus Product Scheme (FPS), Focus Market Scheme (FMS), Agriculture Infrastructure Incentive Scrip (AIIS), Vishesh Krishi and Gram Udyog Yojana (VKGUY) & Status Holder Incentive Scheme (SHIS) Duty Credit Scrips Amounts to 'Payment of Duty'; Said Goods Cannot be Regarded as 'Exempted Goods' So as to Warrant Reversal Under Rule 6 of Cenvat Credit Rules, 2004