Deemed Cenvat credit fixed per square meter for textile inputs, usable only against corresponding excise liabilities, non-refundable. Declaration establishes a deemed duty per square meter on specified processed textile inputs and allows credit of that deemed duty to manufacturers of Chapter 59 final products. The credit is usable solely against corresponding excise or additional excise liabilities, is non-refundable, and is available only where inputs are received directly from the input manufacturer under an invoice declaring excise paid in compliance with rule 15.