Cenvat credit doudt plz

Can you Clarify your question? How Manufacturer can avail the credit or how consumer can avail the credit?

how manufacturer  can avail the credit ..post with me some example  its confusing...

 

Let me explain how does CENVAT credit scheme work? . ABC Ltd is the manufacturer and exporter of toys and it purchases certain components from PQR Ltd for use in manufacture of toys. PQR Ltd would have paid excise duty on components manufactured by it and it would have recovered that excise duty in its sale price from ABC Ltd. Now, ABC Ltd has to pay excise duty on toys manufactured by it as well as bear the excise duty paid by its supplier, PQR Ltd. This amounts to multiple taxation. ABC Ltd can take credit for excise duty paid by PQR Ltd so that lower excise duty is payable by ABC Ltd, at the time of Sale. This is how CENVAT CREDIT works.

got it! thank u so much..........