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of <h1>Exemption for Manufacturers with Under 100 Lakhs Excise Duty from Rule 9A of CENVAT Credit Rules 2004</h1> The Central Government, under Notification No. 39/2004-CE(N.T.) dated November 25, 2004, exempts certain manufacturers of excisable goods from the operation of rule 9A of the CENVAT Credit Rules, 2004. This exemption applies to manufacturers whose excise duties paid were less than one hundred lakhs during the previous financial year. The specified goods fall under various chapters and headings of the First Schedule to the Central Excise Tariff Act, 1985. The exemption aims to facilitate these manufacturers by relieving them from specific regulatory obligations.
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