The Union Ministry of Finance has recently clarified over the confusion among the textile production houses by declaring that there is no change in exemption from excise duty for textile goods as mentioned in central value-added tax (CENVAT) Rules 2004. The notification issued by the Central Board of Excise and Customs on July 17, 2015, which said that the excise duty credit could be claimed by the manufacturers of end-products only if the previous links in the manufacturing chain had paid the excise duty for the inputs at each of the stages, created all the confusion.
