SSI exemption for manufacturers who forgo CENVAT credit allows nil excise duty on initial clearances, subject to conditions. Notification No. 08/2003 CE grants an SSI exemption for specified goods' clearances for home consumption effective 1 April 2003, allowing nil duty on initial clearances subject to aggregate value thresholds, provided the manufacturer does not avail CENVAT credit on inputs or capital goods. The manufacturer may opt to pay normal duty for the year by prior written notice; exclusions include clearances exempt under other notifications, goods used as inputs for further manufacture within the factory, and goods bearing another person's brand name except as specifically allowed. Definitions, procedural notice requirements, and numerous product specific carve outs are set out in the Annexure and subsequent amendments.