Exemption to specified goods of chapters 50 to 63 - Amendments in the Notification No.30/2004-Central Excise dated 09/07/2004 - Exemption will be allowed only if textile goods manufactured out of inputs on which appropriate duty of excise leviable has been paid and no cenvat credit avalied - 34/2015 - Central Excise - Tariff

Exemption condition: inputs must have borne excise or additional customs duty and manufacturer must not claim CENVAT credit.

The substituted proviso conditions the exemption for specified textile goods on inputs having borne appropriate excise duty or additional customs duty and on the manufacturer, not the buyer, having not availed CENVAT credit on such inputs under the CENVAT Credit Rules, 2004.