CENVAT credit entitlement for duty-paid goods brought to factory permits input credit, with repayment if no manufacture. Rule 16 allows an assessee to claim CENVAT credit on duty-paid goods brought into a factory for reworking, subject to recordkeeping and utilisation under the CENVAT Credit Rules; non-manufacture requires repayment equal to the credit, while manufacture attracts duty on removal computed using the Act's valuation, with such repayments being allowable as credit. A retrospective amendment validated actions during a specified period and added provisos treating certain wire drawing unit clearances as qualifying for CENVAT credit and permitting conditions to be specified by the Commissioner.