BG facility under Excise Duty

Excise Duty1) Who can use BG facility or CD facility ?
-- Bonded Warehouse for sale through government approved DFS.
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2) How much BG or CD? 
-- 100% of excise duty applicable
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Reimport Of exported Goods 
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Goods are exported without payment of duty - Those goods are again reimported by the reason of rejection by the party or other reason -- Such import can be done under cash deposit facility - 100% of excise duty applicable -- The condition is that goods are to be exported again within 3 months - upon re-export, CD shall be refunded.
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No provision on Excise duty to import excisable goods for export of the final product on BG facility. However refund is available for such excise duty.