Removal of goods at concessional duty: procedural requirements determine eligibility and trigger duty liability where end use fails. Removal at concessional rate of duty requires the buyer to apply to the AC/DC in quadruplicate, execute a bond with surety or security, obtain AC/DC countersignature, and furnish copies to the range superintendent and supplier; the supplier clears goods on that basis. Recipient manufacturers must keep detailed accounts, file monthly returns by the 10th, and may transfer goods to other registered manufacturers or send for job work with permission. Differential duty and interest become payable if goods are not used as intended or are lost/destroyed in transit; parts manufactured within the factory attract duty. Cenvat credit is not available to the buyer and supplier Cenvat on such clearances must be reversed or an amount equivalent to ten percent of price paid.