Partial excise exemption for specified fuel inputs when duty exceeds consumption linked liability under manufacture rules. Partial excise exemption applies to kerosene, LPG and other petroleum gases when used to manufacture specified end products by exempting duty in excess of that attributable to the quantity actually consumed. Eligible consumption is calculated by deducting from quantities received the amounts returned to the refinery or supplying factory (including mineral oil generated in manufacture and returned under declaration), and that consumption figure determines the exemptible portion of duty.