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    <title>1996 (1) TMI 235 - CEGAT, MADRAS</title>
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    <description>For Modvat purposes, a Rule 57G declaration is sufficient where the description fairly covers the finished products actually manufactured from the same inputs and the department is already aware of the product range. The term &quot;propylene glycol&quot; was held broad enough to include mono-propylene glycol, di-propylene glycol and tri-propylene glycol, and no prejudice to revenue control was shown. The declaration therefore adequately supported the credit claim, and Modvat credit was available for all three varieties.</description>
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      <title>1996 (1) TMI 235 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=85029</link>
      <description>For Modvat purposes, a Rule 57G declaration is sufficient where the description fairly covers the finished products actually manufactured from the same inputs and the department is already aware of the product range. The term &quot;propylene glycol&quot; was held broad enough to include mono-propylene glycol, di-propylene glycol and tri-propylene glycol, and no prejudice to revenue control was shown. The declaration therefore adequately supported the credit claim, and Modvat credit was available for all three varieties.</description>
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