CENVAT credit entitlement allows manufacturers to claim input duty credits with specified utilisation and ring fencing restrictions. Manufacturers may take CENVAT credit for specified excise, national calamity contingent and certain additional duties paid on inputs, including those from exempted job-workers, and for inputs in stock or process when goods cease to be exempt. Utilisation is confined to payment of excise on final products, equivalent amounts where inputs are removed, or other specified liabilities, with ring-fenced credits required to be applied to the corresponding duties and restricted from being used for certain other duties.