https://www.taxtmi.com/circulars?id=8481 Section 5A(1A) prohibits a manufacturer from opting to pay duty on unconditionally fully exempted goods and bars entitlement to CENVAT credit on inputs for such goods. Amounts paid or collected as purported excise duty on exempted goods are not 'duty of excise' for CENVAT purposes; such sums must be deposited with the Government and any downstream CENVAT credit availed on them must be recovered under the CENVAT Credit Rules. en-us Fri, 14 Jan 2011 00:00:00 +0530 Mon, 17 Jan 2011 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8481 Section 5A(1A) prohibits a manufacturer from opting to pay duty on unconditionally fully exempted goods and bars entitlement to CENVAT credit on inputs for such goods. Amounts paid or collected as purported excise duty on exempted goods are not 'duty of excise' for CENVAT purposes; such sums must be deposited with the Government and any downstream CENVAT credit availed on them must be recovered under the CENVAT Credit Rules. Circulars Central Excise Fri, 14 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8481