https://www.taxtmi.com/caselaws?id=81529 Full disclosure of the integrated manufacturing process and intermediate products satisfied Rule 57G, because the declarations, classification lists and related materials together showed the inputs used in the production stream without material suppression. MODVAT credit was not barred by Rule 57C where exempt or nil-rated intermediate goods arose during manufacture, since Rule 57D(2) operates as an exception and protects credit so long as the intermediate product is used within the factory in making the final dutiable product. Partial clearance of the intermediate goods outside the factory did not defeat that protection, provided credit attributable to the cleared quantity was reversed on a prorata basis. en-us Thu, 28 Feb 1991 00:00:00 +0530 Mon, 27 Jun 2011 12:47:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81529 Full disclosure of the integrated manufacturing process and intermediate products satisfied Rule 57G, because the declarations, classification lists and related materials together showed the inputs used in the production stream without material suppression. MODVAT credit was not barred by Rule 57C where exempt or nil-rated intermediate goods arose during manufacture, since Rule 57D(2) operates as an exception and protects credit so long as the intermediate product is used within the factory in making the final dutiable product. Partial clearance of the intermediate goods outside the factory did not defeat that protection, provided credit attributable to the cleared quantity was reversed on a prorata basis. Case-Laws Central Excise Thu, 28 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81529