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of <h1>New CENVAT Credit Exemption Replaces Previous SSI Notification; Conditions Apply for Manufacturers Effective April 1, 2003.</h1> The notification replaces SSI exemption notification No. 9/2002-CE with a new exemption effective from April 1, 2003, for units availing CENVAT credit. It exempts certain clearances for home consumption of excisable goods from duties exceeding specified rates. Manufacturers must opt in writing to avail this exemption, which cannot be withdrawn within the financial year. The exemption does not apply to manufacturers using another's brand name, except in specific cases. The notification outlines conditions, including aggregate clearance limits and exclusions, and came into force on April 1, 2003. It was later rescinded by Notification No. 11/2005-CE on March 1, 2005.
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