Doubt on excise

Dear Sir,

You can avail Credit of CVD,CESS ON CVD and SAD.

In Case of Raw Material:

If you sale this product as it is, reverse the Credit @ per Unit credit availed CVD,CESS ON CVD and SAD. If sale after manufacturing process then duty will be charged @ 12.5% (Basic Only).

In case of Captial Goods.

Avail 50% Credit on CVD,CESS ON CVD and SAD at the time of receiving the goods. and 50% at the time of sale of the goods.

And reverse the CENVAT (100%) Credit @ per Unit credit availed CVD,CESS ON CVD and SAD.

dear sir 

reverse the credit means avialble for credit is right