1996 (9) TMI 339

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.... Notification No. 192/87 came to be issued under Rule 57K of Central Excise Rules for the purpose on 12-8-1987. It specified the inputs, namely, vegetable oils, whether or not subjected to processes of hydrogenation or hydrolysis, and the rate of money credit fixed for each such oil. One of the conditions for the money credit is that in cases where the processes of hydrogenation or hydrolysis are done outside the factory manufacturing soap, the credit shall be allowed, inter alia, only if the procedure that may be specified by the Commissioner to establish the identity of the vegetable oils from which such processes oil has been made, is followed and only if the manufacturer produces such documents as may be required by the Commissioner in ....

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....al) of the appellants and Sh. Satnam Singh, ld. D.R. 3. Notification 192/87, dated 12-8-1987 has stipulated that the grant of money credit and utilisation thereof shall be subject to the condition in cases where process of hydrogenation or hydrolysis are done outside the factory manufacturing soap, the credit shall be allowed, inter alia, only if the procedure that may be specified by the Commissioner to establish the identity of the vegetable oils from which such processed oil has been made, is followed. 4. In this case, the notification was issued on 12-8-1987. The Commissioner's Trade Notice prescribing the procedure envisaged there for establishing the identity of the oil was issued only on 15-9-1987, and we find that th....