Excise exemption for specified textile goods conditioned on duty paid inputs and limits on CENVAT credit for manufacturers. Conditional excise exemptions are granted for specified textile goods: some entries receive full exemption and others are exempt only to the extent of duty in excess of seventy five per cent of the First Schedule rate. Qualifications require that goods be manufactured from textile yarns, fibres or fabrics on which appropriate excise or additional customs duty has been paid, and exemptions may be disallowed where CENVAT credit for inputs or capital goods has been taken; composite mill manufacturing is addressed by specific explanations.