Dvat: rate of tax on leased and cenvat credit rules

Dear All,

I am searching for the rate of tax to be charged on leased assets(capital asset) under DVAT and CENVAT Credit Rules applicable to both lessor and lesee.Can lesse avail CENVAT credit if so, what are the relevant provisions? State the legal provisions in this regard.

Kindly help me resolve my query. It is urgent.

Regards

Dinesh