Plzz explain this

Basic concept for allowing CCR is that cenvat credit of excise duty paid on capital goods used in the mfr. of dutiable goods only. There is a famous line regarding allowability of CCR "Neta g Subhash Chander Boss ka motto tha tum muje khoon do me tume aazadi dunga" bas yahi concept ccr par apply hota hai . When goods are removed from 100% EOU to DTA then as per provisio to sec. 3 of CEA 1944.Debonding of CCR means when ecciseable goods are removed from EOU to DTA then exemption given to such EOU withdrawn and duty shall be paid on cap goods used in the mfr. Of local goods.Exemption is allowed to only 100% EOU. But if goods are removed from EOU it ll remain no longer 100% EOU. Duty levied on cap goods shall be paid .