Regarding application of provisions of Section 5A(1A) of the Central Excise Act, 1944

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....                                                              Circular No.  940/01/20....

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....nufacturer cannot opt to pay the duty in respect of unconditionally fully exempted goods and he cannot avail the CENVAT credit of the duty paid on inputs. 2.     It is further clarified that in case the assessee pays any amount as Excise duty on such exempted goods, the same cannot be allowed as "CENVAT Credit" to the downstream units, as the amount paid by the assessee cann....