Effective rate of duty for specified excisable goods; exemption applies only where manufacturer has not claimed CENVAT credit The notification exempts specified excisable goods from excise duty to the extent duty exceeds an effective ad valorem rate of 2%, provided such goods are manufactured from inputs or by utilising input services on which appropriate duty or service tax has been paid and the manufacturer (not the buyer) has not taken CENVAT credit of such duty or tax under the CENVAT Credit Rules, 2004; 'appropriate duty' includes nil or concessional rates.