https://www.taxtmi.com/caselaws?id=88865 The sufficiency of a Modvat declaration under Rule 57G was examined where fluoron 11 and fluoron 12 were declared as final products, but credit was claimed on mixtures of those substances. The Tribunal treated the dispute over the scope of the declaration as a question of law, not a pure question of fact, and held that such an issue is referable to the High Court under Section 35G(1) of the Central Excise Act, 1944. It also distinguished authority relied on by the assessee because, in that case, the input had already been specifically declared, whereas here the declaration itself was in issue. en-us Fri, 29 May 1998 00:00:00 +0530 Wed, 21 Sep 2011 18:16:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88865 The sufficiency of a Modvat declaration under Rule 57G was examined where fluoron 11 and fluoron 12 were declared as final products, but credit was claimed on mixtures of those substances. The Tribunal treated the dispute over the scope of the declaration as a question of law, not a pure question of fact, and held that such an issue is referable to the High Court under Section 35G(1) of the Central Excise Act, 1944. It also distinguished authority relied on by the assessee because, in that case, the input had already been specifically declared, whereas here the declaration itself was in issue. Case-Laws Central Excise Fri, 29 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88865