Small scale exemption from excise duty requires turnover eligibility and prohibition on availing Cenvat credit during the exemption period. The Central Government may grant exemption from payment of duty by notification or special order, and conditional exemptions require strict compliance with specified terms. The small scale exemption grants full duty exemption to qualifying manufacturers subject to turnover limits, prohibition on availing or utilizing Cenvat credit on inputs and capital goods during the exemption period, and exclusion of goods bearing another person's brand except for stated exceptions such as original equipment parts, specified institutional brands, rural factory manufacture, and certain stationery items.