https://www.taxtmi.com/caselaws?id=80261 Diaphragms and air bags used with moulds for shaping tyres at the green stage were treated as part of one apparatus used in manufacture, not as eligible consumable inputs. Because they functioned as equipment, and the relevant MODVAT provisions and notification excluded equipment, apparatus, tools or appliances used for producing or processing goods or for bringing about a change in a substance in relation to manufacture, they fell outside the benefit claimed. The earlier order cited did not address the specific exclusion clause relied on here. en-us Sat, 07 Oct 1989 00:00:00 +0530 Wed, 15 Jun 2011 16:57:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80261 Diaphragms and air bags used with moulds for shaping tyres at the green stage were treated as part of one apparatus used in manufacture, not as eligible consumable inputs. Because they functioned as equipment, and the relevant MODVAT provisions and notification excluded equipment, apparatus, tools or appliances used for producing or processing goods or for bringing about a change in a substance in relation to manufacture, they fell outside the benefit claimed. The earlier order cited did not address the specific exclusion clause relied on here. Case-Laws Central Excise Sat, 07 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80261