Excise duty exemption on site fabricated marine pile liners relieves retrospective levy, subject to reversal of input credit. The Central Government directs that the duty of excise on pile liners fabricated at construction sites for marine use shall not be required to be paid for goods on which duty was not levied under the prevailing practice during the period 1 April 2005 to 17 November 2011, provided the unit claiming benefit reverses any input credit taken in respect of inputs used in the manufacture of those goods.