https://www.taxtmi.com/caselaws?id=83377 A general description in a Rule 57G declaration can cover specific rubber chemicals where the inputs are duty-paid, used in manufacture, and fall within the declared category of "Rubber Processing Chemicals." The reasoning is that rubber chemicals exist in many trade names and varieties, so insisting on naming every variant would be impracticable when the substantive conditions for Modvat credit are otherwise satisfied. On that basis, the denial of Modvat credit was set aside and the assessee's entitlement was upheld. en-us Mon, 11 Jul 1994 00:00:00 +0530 Wed, 13 Jul 2011 11:01:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83377 A general description in a Rule 57G declaration can cover specific rubber chemicals where the inputs are duty-paid, used in manufacture, and fall within the declared category of "Rubber Processing Chemicals." The reasoning is that rubber chemicals exist in many trade names and varieties, so insisting on naming every variant would be impracticable when the substantive conditions for Modvat credit are otherwise satisfied. On that basis, the denial of Modvat credit was set aside and the assessee's entitlement was upheld. Case-Laws Central Excise Mon, 11 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83377