https://www.taxtmi.com/circulars?id=588 Inputs procured under the rule 19 duty-free procurement notification are not subject to sub-rules (1)-(3) of rule 6 of the CENVAT Credit Rules because those sub-rules regulate credit for inputs used in exempted goods by manufacturers of both dutiable and exempted goods. Separately, the Drawback Rules prohibit allowance of drawback where export goods are produced using excisable materials for which duty has not been paid; exporters claiming drawback must declare they have not availed the duty-free procurement facility and will be verified at drawback sanction. en-us Tue, 23 Mar 2004 00:00:00 +0530 Wed, 24 Sep 2008 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=588 Inputs procured under the rule 19 duty-free procurement notification are not subject to sub-rules (1)-(3) of rule 6 of the CENVAT Credit Rules because those sub-rules regulate credit for inputs used in exempted goods by manufacturers of both dutiable and exempted goods. Separately, the Drawback Rules prohibit allowance of drawback where export goods are produced using excisable materials for which duty has not been paid; exporters claiming drawback must declare they have not availed the duty-free procurement facility and will be verified at drawback sanction. Circulars Central Excise Tue, 23 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/circulars?id=588