<h1>Textile Manufacturers Face Cenvat Credit Challenges Due to Conflicting Board Circular and Established Practices Under Notifications 30/2004-CE & 29/2004-CE.</h1> Textile manufacturers and processors face challenges regarding Notification No. 30/2004-CE and 29/2004-CE under the Cenvat Credit Rules, 2004. Manufacturers handling both excisable and exempted goods can either take Cenvat Credit on inputs proportionately or reverse 10% of the credit on exempted goods. Despite established court and tribunal acceptance of this practice, a recent Board circular contradicts this by stating that goods under Notification No. 30/2004-CE cannot benefit from Cenvat Credit if input credit is taken. This limits manufacturers to only availing Cenvat Credit proportionately on common inputs.