Credit of duty on use of minor oils if used in the manufacture of soap

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....e 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, soap falling under sub-heading No. 3401.10 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986); and (ii) the rates in the corresponding entry in column (3) of the said Table a....

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....er month shall be utilised for payment of duty on the said final products only after the commencement of the succeeding month; (iii) the Form RG 23B Part I and Part II shall be maintained separately for soap of value - (a) not exceeding Rs. 12,000/- per tonne; (b) exceeding Rs. 12,000/- per tonne but not exceeding Rs. 25,000/- per tonne; and (c) exceeding Rs. 25,000/- per tonne; (iv....