CENVAT credit entitlement and utilisation rules govern how manufacturers claim, use, and repay tax credits on inputs and capital goods. CENVAT credit is allowed to manufacturers/producers for excise and specified additional duties paid on inputs and capital goods received in factory premises and on certain job worker inputs, subject to defined exclusions and restrictions. Credits may be utilised for duty on final products or on removed inputs/capital goods, limited by phased claiming for capital goods, zone- and goods-specific caps, documentation and record-keeping requirements, separate accounting or prescribed payment for mixed dutiable/exempt production, and recovery, refund and penalty measures for improper claims.