Machine-based excise levy option lets manufacturers discharge duty monthly per cold rolling machine under specified procedural conditions. The notification provides an option for manufacturers of cold-rolled stainless steel pattis/pattas and aluminium circles to discharge excise liability by paying a prescribed monthly sum per cold rolling machine, with rates differentiated by product and roller length, payment tendered with the application and calculated on the maximum machines installed during the three months preceding the application; CENVAT credit on such duty is disallowed and payments are subject to recalculation, pro-rata treatment for initial months, provisional assessment for new or resumed factories, reconciliation, and penalties for non-compliance.