Removal of goods by export-oriented undertaking requires invoice and duty payment before domestic removal, permitting CENVAT credit use. The amendment to rule 17 prescribes that removals from a hundred per cent. export-oriented undertaking to the domestic tariff area must be made under an invoice in accordance with rule 11, and requires payment of appropriate duty before removal by debiting the account current maintained for this purpose or by utilizing the CENVAT credit.