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of <h1>Appeal allowed; order on Modvat Credit for resin in Air bags, Moped Tyres set aside. Denial of Credit overturned.</h1> The appeal was allowed due to procedural infirmities as the order regarding the admissibility of Modvat Credit for resin used in the manufacture of Air ... Demand - Order - Adjudication order beyond Show Cause Notice The appeal was against the order regarding the admissibility of Modvat Credit for resin used in the manufacture of Air bags, Moped Tyres. The Assistant Collector confirmed the demand stating that Air bags are tools and Modvat Credit is not admissible. The appellants were not put on notice for this charge. The order was set aside, and the appeal was allowed due to procedural infirmities.
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