Excise duty on embroidery: option to discharge liability by per machine meter per shift payment subject to CENVAT denial and compliance. Manufacturers of embroidery on specified fabrics may opt to discharge excise liability by paying duty based on the meter length of each embroidery machine per shift at the prescribed rate; this option is available subject to an application process, prohibition on taking CENVAT credit for inputs and capital goods used in such embroidery, pre shift payment into an account current, and compliance with prescribed recordkeeping and reporting requirements.