Effective rate of duty @2% on certain items - Amendments in the Notification No.1/2011-Central Excise dated 01/03/2011 - Exemption will be allowed only if such goods manufactured out of inputs on which appropriate duty of excise leviable has been paid and no cenvat credit avalied - 35/2015 - Central Excise - Tariff

Input Duty Payment Requirement: exemption limited to goods made from inputs/services with duties paid and no CENVAT credit taken by manufacturer.

The substituted proviso conditions exemption on goods being manufactured from inputs or utilising input services on which appropriate excise duty, additional customs duty, or service tax has been paid and on the manufacturer (not the buyer) not having taken CENVAT credit of those duties under the CENVAT Credit Rules, 2004.