Replenishment of precious metals: exporters may obtain duty-free gold, silver and platinum inputs under prescribed conditions. Exporters of gold, silver and platinum jewellery and articles may obtain these precious metals as inputs from a Nominated Agency in advance or as replenishment after export under the prescribed procedure. If CENVAT credit on precious metal inputs has been availed and rebate is claimed on exported gems and jewellery, replenishment is allowed only when duty free inputs are used in manufacture of dutiable goods in the same factory/unit; sale or transfer of such duty free inputs is not allowed.