CENVAT credit entitlement and compliance rules govern taking, utilisation and recovery of excise-related input and capital goods duties. The rules permit manufacturers or producers of final products to take CENVAT credit of specified excise and certain customs/additional duties paid on inputs and capital goods received in the factory, subject to definitions, timing and utilisation limits, phased allowance for capital goods, special provisions for job-workers and units in FTZ/SEZ/EOU, documentation and record-keeping requirements, transitional and regional dispensation, and prescribed recovery, confiscation and penalty consequences for wrongful claims.