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<h1>Manufacturers must repay CENVAT credit for inputs used in exempt goods; exceptions for exports and special uses apply.</h1> Manufacturers or producers of final products are not allowed CENVAT credit for inputs used in the production of exempted goods. If a manufacturer exclusively produces exempted goods, they must repay the entire input credit. For those producing both exempted and non-exempted goods, they must either pay 6% of the exempted goods' value or follow a detailed calculation method to determine the ineligible credit. Manufacturers must report to the Central Excise authorities and pay any due amounts with interest if delayed. Exceptions exist for goods cleared to special economic zones, export-oriented units, or for specific international and diplomatic uses.