SSI exemption conditioned on not availing Cenvat limits entitlement and raises whether branded goods inputs can claim credit. SSI exemption is conditioned on not availing Cenvat credit for inputs used in manufacture of specified goods; a judicial precedent forbids simultaneous full exemption and credit-like benefits, posing the question whether manufacturers claiming the SSI exemption may take Cenvat credit, particularly for inputs used in branded goods which are not explicitly excluded from the definition of specified goods.