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    <title>Cenvat credit on goods received free of cost</title>
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    <description>Cenvat credit on duties paid for imported goods supplied free of cost is available where those goods and the duties thereon are used in relation to the manufacture of excisable goods; acquisition as free supply or omission from purchase ledgers does not itself bar credit, and duties such as CVD and SAD may be credited if the inputs are applied to manufacture.</description>
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      <description>Cenvat credit on duties paid for imported goods supplied free of cost is available where those goods and the duties thereon are used in relation to the manufacture of excisable goods; acquisition as free supply or omission from purchase ledgers does not itself bar credit, and duties such as CVD and SAD may be credited if the inputs are applied to manufacture.</description>
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