Availment of CENVAT Credit - Central Excise Practice Manual (OLD) - Central Excise

Availment of CENVAT Credit CENVAT Credit facility has been extended to EOUs with effect from 06.09.04. The EOUs can now procure goods on payment of duty and take credit of duty paid on goods and services, in terms of CENVAT Credit Rules, 2004 which can be later utilized for payment of duty in respect of DTA sale. In case unit is unable to utilize the credit, it can claim refund of the Cenvat Credit in terms of CENVAT Credit Rules, 2004.