Officer- Indirect Taxation
31 Points
Joined September 2010
CENVAT avail means taking credit equal to excise duty already paid on the inputs which is used in or in relation to the manufacture of the dutiable goods. On the other hand CENVAT utilisation is utilising those credit for the payment of central excise duty. So, CENVAT availment is the credit entry and CENVAT utilisation is the debit entry in the RG23 A Part II.