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    <title>Availing of Modvat Credit as well as exemption under Small Scale Industries Exemption Notification- Regarding.</title>
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    <description>Manufacturers opting for full SSI exemption are not entitled to avail Cenvat/Modvat credit on inputs used for exempted goods; Rule 6 of the Cenvat Credit Rules does not apply to such exempted clearances. If cenvatable inputs are used in exempted production, the manufacturer must either reverse the credit on those inputs or pay duty on the finished exempted goods.</description>
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      <description>Manufacturers opting for full SSI exemption are not entitled to avail Cenvat/Modvat credit on inputs used for exempted goods; Rule 6 of the Cenvat Credit Rules does not apply to such exempted clearances. If cenvatable inputs are used in exempted production, the manufacturer must either reverse the credit on those inputs or pay duty on the finished exempted goods.</description>
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