understanding ncci edits

PLEASE HELP!!!

In column 1 CPT® code 14301 and 11642 in column two show that a modifier can be used, BUT in CPT® manual 14000-14302 are used for excision (including lesion) and/or repair by adjacent tissue transfer, advancement flap, rotation flap, etc. THE EXCISION OF A BENIGN OR MALIGNANT LESION IS NOT SEPARATELY REPORTABLE WITH CODES 14000-14302!!!! So why would they allow 11642 with a modifer to be used with 14301????? I filed this and used 14301 alone and when an audit was done it said that I should have used 11642 with the code 14301. Can someone please answer this for me.