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Rule 18 and rule 19

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(Querist)
27 December 2015 can someone pls tell when will rule 18 will be preferred over rule 19 of central excise rules? thanks in advance!!!
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ANIL JANGID

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ANIL JANGID (Expert)
30 December 2015 if you want clear goods under claim of rebat you can go rule 18,there should be suffcint balance in cenvat account for duty debit.
goods clear under bond/lut you can adopt rule 19.both rule have same importance.
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