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    <description>When a manufacturer produces both excisable and exempt goods, Cenvat credit for common input services (e.g., security charges) is eligible in full where treated as common input services, provided accounting permits; excise duty on raw materials is creditable in full only if separate records trace use to excisable goods, otherwise credit must be proportionately allocated by the prescribed formula or neutralised by the specified payment in respect of exempted goods.</description>
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      <description>When a manufacturer produces both excisable and exempt goods, Cenvat credit for common input services (e.g., security charges) is eligible in full where treated as common input services, provided accounting permits; excise duty on raw materials is creditable in full only if separate records trace use to excisable goods, otherwise credit must be proportionately allocated by the prescribed formula or neutralised by the specified payment in respect of exempted goods.</description>
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