https://www.taxtmi.com/caselaws?id=86233 Under Rule 57K and Notification No. 45/89-C.E. (N.T.), money credit on specified minor oils was confined by the notification's express condition limiting credit to the quantity of oil actually subjected to hydrogenation, blending, or emulsification. Although the rule referred generally to raw materials used in manufacture, the notification validly fixed the extent of the concession and controlled the credit available under the scheme. The concession therefore applied only to the processed quantity, not to the full quantity of raw oil taken for processing. The appeals failed. en-us Wed, 15 May 1996 00:00:00 +0530 Tue, 16 Aug 2011 16:22:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86233 Under Rule 57K and Notification No. 45/89-C.E. (N.T.), money credit on specified minor oils was confined by the notification's express condition limiting credit to the quantity of oil actually subjected to hydrogenation, blending, or emulsification. Although the rule referred generally to raw materials used in manufacture, the notification validly fixed the extent of the concession and controlled the credit available under the scheme. The concession therefore applied only to the processed quantity, not to the full quantity of raw oil taken for processing. The appeals failed. Case-Laws Central Excise Wed, 15 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86233