Modvat rate revised upward under amendment to notification, substituting the prior per square metre amount with a higher rate. Amendment increases the specified input credit rate by substituting 'Rs. 5.25 per square metre' with 'Rs. 5.50 per square metre' in clause (ii) of the fourth proviso to Notification No. 177/86-Central Excises, effected under rule 57A of the Central Excise Rules, 1944.