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of <h1>CENVAT credit rules: what inputs qualify, six key exclusions, claim timing, reversals, and recovery obligations</h1> The CENVAT Credit Rules define 'inputs' with specific inclusions and six exclusions (notably petrol, diesel, LDO, construction materials for foundations, motor vehicles, personal-use items, and goods unrelated to manufacture); eligible goods used in manufacture, for providing taxable services, for captive generation of electricity/steam (except excluded fuels), for testing, warranty and certain site-fittings qualify for credit. Credit may be taken on receipt, subject to documentary proof and a one-year claim limit. Removal, write-off or non-return from job-workers triggers reversal and payment obligations; special provisions apply to inputs from EOUs/EHTP/STP units and to small-value capital items, storage outside factory, and time limits for payment and recovery.
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