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of <h1>Customs Advisory Council: Bladders, Air Bags, and Tubes Not Eligible as Inputs for Modvat Credit u/r 57A.</h1> The 30th Meeting of the Customs & Central Excise Advisory Council addressed whether bladders, air bags, shaper tubes, and curing bags qualify as inputs under Rule 57A for Modvat credit. Reports from field formations indicated inconsistent practices regarding their classification. Upon examination, the Board concluded that these items, used during tyre vulcanization and repeatedly reused until worn out, function more like appliances or equipment rather than inputs. Consequently, they do not qualify for Modvat credit. The decision and instructions are to be communicated to relevant field formations.
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