Utilization of the credit (Rule 3(4) of the CCR): - Central Excise Practice Manual (OLD) - Central Excise

5. Utilization of the credit (Rule 3(4) of the CCR): The Cenvat credit can be utilized for the following purposes: For payment of Excise duty on any final products (including waste and scrap); or For payment of duty on inputs or capital goods removed as such or inputs removed after being partially processed, under invoice; or For payment of Service Tax on any output service.