Credit of duty on use of Minor Oils if used in the manufacture of Soap [Chapter 34]

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....ral Excise Rules, 1944, the Central Government hereby specifies :- (i) the inputs; namely, vegetable oils (whether or not subjected to any one or more of the processes of hydrogenation or hydrolysis) of the description in column (2) of the Table hereto annexed and used in the manufacture of the final product, namely, soap, falling under sub-heading No. 3401.10 of the Schedule to the Central Excis....

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....enation or hydrolysis are done outside the factory manufacturing soap, the credit shall be allowed :- (a) only if the procedure that may be specified by the Collector to establish the identity of the vegetable oils from which such processed oil has been made, is followed and only if the manufacturer produces such documents as may be required by the Collector in this regard; (b) only on or after ....