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of <h1>Clarification on Til Oil Eligibility for Credit Under Notification No. 27/87-C.E. in Vanaspati Manufacturing.</h1> The circular clarifies the eligibility of til oil for credit under Notification No. 27/87-C.E., as amended, concerning the manufacture of vanaspati. It states that til oil, added post-hydrogenation as per the Vegetable Oil Products Control Order, 1947, does not qualify for credit computation under the notification's condition (i). However, for credit utilization under condition (iii), the credit earned can be used for duty payments up to a specified limit without deducting til oil content from vanaspati's total weight. Lower field formations and trade interests are advised to finalize pending assessments based on this clarification.
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