https://www.taxtmi.com/caselaws?id=92275 Exemption for tarpaulin and protective covers was treated as available where duty-paid plastic granules were used to make intermediate lay flat tubings, duty was paid on those tubings before captive consumption, and no Modvat credit had been taken on the inputs used in their manufacture. The absence of a separate Rule 57G declaration naming the intermediate tubings was held immaterial because the final product declaration disclosed the relevant inputs in substance and the credit condition was otherwise satisfied. On that basis, the technical objection failed and the duty demand and penalty were regarded as unsustainable. en-us Wed, 29 Sep 1999 00:00:00 +0530 Mon, 31 Oct 2011 14:39:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92275 Exemption for tarpaulin and protective covers was treated as available where duty-paid plastic granules were used to make intermediate lay flat tubings, duty was paid on those tubings before captive consumption, and no Modvat credit had been taken on the inputs used in their manufacture. The absence of a separate Rule 57G declaration naming the intermediate tubings was held immaterial because the final product declaration disclosed the relevant inputs in substance and the credit condition was otherwise satisfied. On that basis, the technical objection failed and the duty demand and penalty were regarded as unsustainable. Case-Laws Central Excise Wed, 29 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92275