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    <description>Credit of excise duty on inputs and service tax on input services is claimable for inputs or services used in manufacture of excisable goods or taxable services; pre registration inputs and services are eligible for credit if no exemption was availed, while units that availed SSI exemption may claim credit only for inputs in stock when they commence paying duty.</description>
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      <description>Credit of excise duty on inputs and service tax on input services is claimable for inputs or services used in manufacture of excisable goods or taxable services; pre registration inputs and services are eligible for credit if no exemption was availed, while units that availed SSI exemption may claim credit only for inputs in stock when they commence paying duty.</description>
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