S. R. RAJASEKHARA MURTHY, J.

( 1 ) THE petitioner is a manufacturer of vegetable products. By virtue of notification No. 27/1987, dated 1-3-1987, the petitioner was entitled to set off on fixed vegetable oils used in the manufacture of vegetable products. The fixed vegetable oils on which set off is allowed are mentioned in the table annexed to the notification. On the basis of the said notification the petitioner earns a cash credit equivalent to rs. 1000/- on each tonne of vegetable product cleared from the factory. Any amount payable in excess of rs. 1000/- is debited to his pla account and thus he earns a credit of rs. 1000/- per tonne and this credit earned by the petitioner on each tonne of vegetable product cleared, is credited to account rg 23-b, part ii.

( 2 ) CHAPTER aaa was inserted in the central excise rules with effect from1-3-1981 and special rules were framed to implement the scheme and the notification issued under Rule 57-k. Rules 57-k to 57-p prescribe the procedure to be observed by the manufacturer to earn the credit and also for utilisation of the said credit and for disallowance of the credit and other related matters. Under the scheme provided in Rule 57-k to

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