Deemed CENVAT credit rates set for textile processors and mills, enabling input duty credit against final product liability. Notification declares specified textile inputs and final products and deems excise and additional duties on those inputs to have been paid, allowing a fixed deemed credit-without production of duty payment documents-to manufacturers. Different deemed credit percentages apply to composite mills and to other manufacturers for cotton-only and other final products. The credit may be utilised against excise or additional duty on final product clearance, used for home-consumption or export-related clearances or refunded where adjustment is not possible, subject to exclusions and safeguards.