https://www.taxtmi.com/caselaws?id=80261 The Tribunal dismissed the appeal challenging the Collector of Central Excise (Appeals), Madras' decision on the eligibility of Diaphragms and Air Bags for MODVAT credit under Rule 57A. It was held that these items, used in shaping tires, were considered equipment bringing about changes in the manufacturing process, falling under the excluded category of Rule 57A and Notification 217/86. The Tribunal emphasized that the items were captively consumed and discarded after use, not qualifying as consumables, and the previous order cited did not address the specific exclusions applicable to the appellants' goods. 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 The Tribunal dismissed the appeal challenging the Collector of Central Excise (Appeals), Madras' decision on the eligibility of Diaphragms and Air Bags for MODVAT credit under Rule 57A. It was held that these items, used in shaping tires, were considered equipment bringing about changes in the manufacturing process, falling under the excluded category of Rule 57A and Notification 217/86. The Tribunal emphasized that the items were captively consumed and discarded after use, not qualifying as consumables, and the previous order cited did not address the specific exclusions applicable to the appellants' goods. Case-Laws Central Excise Sat, 07 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80261