RAFAH, Gaza Strip, Jan 21 (Reuters) - Some smuggling tunnels under the Gaza Strip's border with Egypt have begun to operate again despite heavy Israeli bombing during a three-week offensive, local residents said on Wednesday.

Israel has threatened to respond militarily should Hamas, which rules the Gaza Strip, try to rearm through the tunnel network that was also used by ordinary Palestinians to bring in commercial goods and get around an Israeli blockade.

Residents of the border town of Rafah said Israeli deep penetration bombs had put most of the tunnels out of commission but some were undamaged and operating again.

The identity of some residents who witnessed the smuggling activity could not be revealed for fear of reprisals from militants and smugglers.

"I saw them bring up fuel from one of the tunnels which is still working," said a Rafah resident who witnessed the activity.

Another resident said that on Sunday a shipment of kerosene stoves was smuggled in through the tunnels and a third said that on Wednesday some fuel was transferred from Egypt. None of the residents mentioned weapons smuggling.

Tunnelers and smugglers were suspicious of visiting reporters and warned them not to take pictures. But big generators were running and men were clearly at work behind tents of canvas and plastic sheeting. (Writing by Ori Lewis and Douglas Hamilton; Editing by Giles Elgood)

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