Cenvat credit option for EOUs enables duty-paid procurement with credit and revises DTA sale and valuation rules. Amendments allow EOUs/EHTP/STP to procure spares and consumables within export-linked entitlements (excluded from NFE), extend an option to avail Cenvat credit when procuring on payment of duty (including service tax credit) subject to Cenvat Credit Rules and job-work controls, revise DTA sale treatment to require payment for duty foregone where imported equivalents attract nil basic duty/CVD, treat inter-EOU supplies as deemed imports for recipients, permit limited textile leftover clearance on customs valuation, align capital-goods depreciation to graded SEZ rates, increase certain gem and jewellery consumable entitlements, and provide conditional waiver of bank guarantees.