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    <description>SSI units are exempt from excise duty on clearances up to the prescribed annual threshold for clearances made on or after the first day of April, but an SSI unit that avails CENVAT credit must pay excise duty from the first clearance; consult the controlling notification for procedural details.</description>
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      <description>SSI units are exempt from excise duty on clearances up to the prescribed annual threshold for clearances made on or after the first day of April, but an SSI unit that avails CENVAT credit must pay excise duty from the first clearance; consult the controlling notification for procedural details.</description>
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      <law>Central Excise</law>
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