Cenvat credit eligibility and utilisation rules for manufacturers and service providers clarified, including inclusions, exclusions and reversal obligations. Cenvat credit is available to manufacturers of final products and providers of output services for specified duties and cesses paid on inputs, capital goods and input services received on or after 10 September 2004, subject to statutory and notification exclusions. Utilisation is limited to payment of prescribed duties or service tax, or repayment where inputs/capital goods are removed; specified provisos prohibit using general credit for certain cesses and additional duties. Reversal and payment obligations arise on removal, write off or remission orders, with prescribed calculation methods for used capital goods and timelines and recovery mechanisms for unpaid amounts.