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    <title>Reversal of CENVAT Credit on clearance of goods under rule 19(2) of Central Excise Rules, 2002 under NTF. NO. 43/2001-CE(NT), Dt. 26/06/2001</title>
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    <description>Goods procured under the notification permitting procurement without payment of duty for export manufacture do not attract sub-rules (1)-(3) of rule 6 of the CENVAT Credit Rules, 2002; those sub-rules apply only where a manufacturer makes both dutiable and exempted goods. For drawback, exports produced using excisable inputs obtained without payment of duty under the notification are ineligible for drawback except as explicitly permitted under the Customs and Central Excise Duties Drawback Rules, and the exporter must declare non-use of the sub-rule (2) facility when claiming drawback.</description>
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