https://www.taxtmi.com/forum/issue?id=4118 Rule 11(2) is a transitional provision applicable to SSI units opting for Cenvat where exemption is value based and concerns lapse or reversal of remaining credit on stock. Rule 11(3)(i), inserted later to cover notifications under section 5A granting other exemptions, requires adjustment measures including payment in cash where Cenvat balance is insufficient, thereby extending transitional relief beyond the SSI/value based context. en-us Thu, 03 May 2012 21:15:24 +0530 Thu, 23 Jan 2025 15:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4118 Rule 11(2) is a transitional provision applicable to SSI units opting for Cenvat where exemption is value based and concerns lapse or reversal of remaining credit on stock. Rule 11(3)(i), inserted later to cover notifications under section 5A granting other exemptions, requires adjustment measures including payment in cash where Cenvat balance is insufficient, thereby extending transitional relief beyond the SSI/value based context. Discussion-Forum Central Excise Thu, 03 May 2012 21:15:24 +0530 https://www.taxtmi.com/forum/issue?id=4118