Circular No. 323/39/97-CX I am directed to refer to Board”s circular No. 59/88-CX-8 dated 27.10.88 (F.No. 263/32/88-CX 8) wherein it was clarified that small scale units who have opted for full exemption under notification No. 175/86-CE., could be permitted to avail exemption on goods cleared for home consumption under the said notification and to take credit of duty paid on inputs used in the manufacture of goods exported under bond or on payment of duty.
