CENVAT credit entitlement: declaration and challan requirements for excise-paid inputs used in fabric clearances.

Challan form for exempted weavers sets out required particulars of supplier invoices, descriptions, quantities and assessable values of yarns received, quantities and values attributable to fabrics cleared, and excise duty paid and attributable to inputs used in the cleared fabrics; it also records process details, consignee and dispatch particulars and includes a declaration certifying payment of duty and correctness of inputs used, with the attributable duty noted as available to the buyer as CENVAT credit under the CENVAT Credit Rules, 2002.

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