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of <h1>Clarification on Textile Exemptions: Section 5A(1A) Restricts Choice of Concessional Duty, Disallows Cenvat Credit.</h1> The circular addresses the application of section 5A(1A) of the Central Excise Act concerning exemptions for textile products. It clarifies the confusion between two exemption notifications: No. 29/2004-CE, offering full exemption, and No. 59/2008-CE, providing a 4% concessional duty with Cenvat Credit. The Law Ministry opined that section 5A(1A) prohibits manufacturers from choosing the concessional rate under notification 59/2008-CE, thus disallowing Cenvat Credit. The Board accepted this opinion, instructing that pending issues be resolved accordingly, and informing the trade of this decision.
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