In excise - reversal

Not necessarily, you can claim the credit with other goods.

Not necessarily, you can claim the credit with other goods.

CENVAT Credit is eligible for input used in the factory by the manufacturer of the final product. If the final product is excisable then you can utilize the credit of input for payment of final duty. If material used for other purpose not for output product or output service, the input credit is not eligible. If you draw some inputs for making samples and samples are finally excisable product, then you can utilize the credit otherwise credit is not eligible.