https://www.taxtmi.com/caselaws?id=90389 The declaration under Rule 57G was held wide enough to cover mixtures of fluoron 11 and fluoron 12, because the mixtures consisted only of the declared gases in specific proportions without any new ingredient and remained chlorofluoro hydrocarbons. Modvat credit on inputs used to manufacture fluoron 11 and fluoron 12 was also allowed: the gases were treated as intermediate products captively consumed in making the duty-paid final mixtures, so Rule 57D protected the credit and Rule 57C did not bar it. The demand was therefore unsustainable and the assessee was entitled to the claimed credit. en-us Tue, 15 Apr 1997 00:00:00 +0530 Fri, 07 Oct 2011 11:22:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90389 The declaration under Rule 57G was held wide enough to cover mixtures of fluoron 11 and fluoron 12, because the mixtures consisted only of the declared gases in specific proportions without any new ingredient and remained chlorofluoro hydrocarbons. Modvat credit on inputs used to manufacture fluoron 11 and fluoron 12 was also allowed: the gases were treated as intermediate products captively consumed in making the duty-paid final mixtures, so Rule 57D protected the credit and Rule 57C did not bar it. The demand was therefore unsustainable and the assessee was entitled to the claimed credit. Case-Laws Central Excise Tue, 15 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90389