Is Federal Excise Duty adjustible?

[IKHLAQ]

Asalam o Alakum To All

I am working as internal auditor in a firm. My question is?

If a manufacturer of sulphuric acid, makes sale of acid and receive proceeds in three categories;

1. Sales Tax - Which is payable to CBR @ 16%
2. Federal Excise Duty - Payable to CBR @ 1%
3. Product cost

Now, sales tax and FED is payable to CBR.

If a manufacturer purchases acid directly from its own clients or from any other party, he has to pay sales tax and federal excise duty and the cost of a product.

Now, my question is, " Is Federal Excise Duty paid on purchases(acid) is adjustible against federal excise duty received on sales of sulphuric acid which is payable to FBR, while submition of sales tax return?

If there is any provision regarding this, in sales tax law or income tax law, please guide.