Set-off of duty on use of Specified Minor Oils in the manufacture of Vegetable Products [Chapter 15]

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.... conferred by Rule 57K of the Central Excise Rules, 1944, the Central Government hereby specifies — (i) the input; namely, fixed vegetable oils of the description in column (2) of the Table hereto annexed and used in the manufacture of the final products, namely, vegetable products falling under sub-heading No. 1504.00 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986); and (ii....

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....nal products only after the commencement of the succeeding month; (iii) the quantity of credit utilised for payment of duty on any individual clearance of the said final products shall not exceed rupees one thousand per tonne of vegetable products cleared and the excess credit, if any, available in the credit account shall not be refunded to the manufacturer or adjusted against or utilised for pa....

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....of Central Excise in this regard : Provided that in the case of palm oil used as input the manufacturer shall within five months from the date of taking credit, or within such extended period as the Assistant Collector of Central Excise will allow in this behalf, produce a certificate from an officer not below the rank of Deputy Director in the Directorate of Vanaspati, Vegetable Oils and Fats in....