Claim of Cenvat Credit on Solar Power System

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Hello...we are the manufacturer of solar photovoltaic power system. The same has been exempt under excise by Notification no. 12/2012 We have paid input tax for purchase raw material. Plz suggest how to take claim of the input tax paid along with the applicable section. Also state relevant case law ,if any 

AI Summary

Solar Manufacturer Can't Claim Cenvat Credit Due to Excise Exemption; Rebate Possible for Exports Under Notification 43/2001-CE(NT) A manufacturer of solar photovoltaic power systems inquired about claiming Cenvat credit for input tax paid on raw materials, despite an excise exemption under Notification no. 12/2012. Respondents clarified that due to the unconditional exemption, the manufacturer cannot claim input credit as the final product is not dutiable. However, if the products are exported, a rebate can be obtained following procedures under Notification 43/2001-CE(NT) and relevant rules. It was noted that no case law exists for this situation, as it pertains to basic input credit concepts.