Money credit admissibility clarified for intra-factory use of ethyl alcohol; credit allowed where excise duty on molasses was paid. Money credit under Rule 57K should be allowed where a unit manufactures molasses, then alcohol, then specified chemicals within the same factory, notwithstanding the literal wording of condition (ii) and its proviso to Notification No. 231/87, if on verification it is established that excise duty on molasses was paid at the increased rates; the Notification has been amended prospectively to remove the anomaly and pending cases are to be decided accordingly.