https://www.taxtmi.com/forum/issue?id=109177 Goods received under Rule 16 are eligible for CENVAT credit when brought back into factory and, unless the process does not amount to manufacture (in which case equivalent credit must be paid), duty on later removal is payable at the applicable rate; exports under Rule 19 are generally duty-free and such Rule 16 receipts may be exported without payment of duty or reversal of equivalent CENVAT credit. en-us Wed, 16 Sep 2015 13:14:53 +0530 Thu, 23 Jan 2025 15:56:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109177 Goods received under Rule 16 are eligible for CENVAT credit when brought back into factory and, unless the process does not amount to manufacture (in which case equivalent credit must be paid), duty on later removal is payable at the applicable rate; exports under Rule 19 are generally duty-free and such Rule 16 receipts may be exported without payment of duty or reversal of equivalent CENVAT credit. Discussion-Forum Central Excise Wed, 16 Sep 2015 13:14:53 +0530 https://www.taxtmi.com/forum/issue?id=109177