Dear Sir, We have imported used tools for our manufacturing purpose and taken the Cenvat Credit (50%) for the duty paid. Balance 50% will be taken in the next FY. After 2 years, we are planning to send the same back to the Supplier. In such a scenario, at the time of Export which of the following will taken into consideration. 1. CCR 3(5A) will be applicable when this item is removed for Export? 2. As per CER 19, Any excisable goods may be exported without payment of duty. Regards, NK

Since cenvat credit has been taken for the imported goods under CCR 2004, any clearnce (home or export) of imported goods for which credit taken should be under rule 3(5A) on reversal of credit taken. Also the export should be as per the procedures for re export of imported goods under Customs Act 1962. Rule 19 of CER 2002 is normally for manufactured goods by a manufacturer.