Levy of excise duty

Processed food under Ch 20 are liable to duty. Cakes and cookies in Hotels are liable. 

Exemption for prepared food is however specifically available.. 

Processed food under Ch 20 are liable to duty. Cakes and cookies in Hotels are liable. 

Exemption for prepared food is however specifically available.. 

Thank you sir.

If the prepared food is specifically exempted, then can we obtain credit for the tax paid on inputs(in earlier stage)?