Excise exemption for polyurethane foam products when derived from duty-paid blocks without claiming input credit. Exemption removes excise duty on products of polyurethane foam when those products are obtained from polyurethane foam block on which excise duty has been paid at the rate of Rs. 40 per kilogram, provided that no credit of the duty paid on the polyurethane foam block has been taken under Rule 57A of the Central Excise Rules.