CENVAT credit entitlement allows input credit and refunds for supplies to export oriented units after warehousing withdrawal. Withdrawal of the warehousing facility does not alter relief available to Export Oriented Units: EOUs receiving duty-paid goods may claim CENVAT Credit, utilize it for domestic duty liability, or claim refund under rule 5 of the CENVAT Credit Rules; supplies to EOUs are treated as Deemed Export, allowing manufacturers to claim refund of Terminal Excise Duty and deemed export drawback. Consequently, no additional procedures are considered necessary.