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    <title>Eou Exit and duty on materials from availabe CENVAT credit.</title>
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    <description>Duties on stocks (RM, WIP, FG) become payable on exit from the EOU scheme. Cenvat credit may be used only for authorised purposes - payment of duty on inputs/capital goods cleared as such, payment of duty on DTA clearances to the extent of Cenvat and cesses, and other expressly permitted uses - while any exit liabilities not covered by those authorised uses must be paid in cash through the Personal Ledger Account (PLA).</description>
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