https://www.taxtmi.com/caselaws?id=82710 Air bags, bladders and shapers used in tyre manufacture were treated as manufacturing apparatus used to support green tyres during formation, not as inputs consumed in the manufacturing process, so they were held ineligible for MODVAT credit under the proviso to Rule 57A. Earlier orders cited by the applicant were found not to assist, because the distinction between materials used in manufacture and equipment used in manufacture remained applicable. The Tribunal found no mistake in the prior order and rejected the request for modification, leaving the MODVAT claim unsuccessful. en-us Thu, 23 Sep 1993 00:00:00 +0530 Wed, 06 Jul 2011 18:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82710 Air bags, bladders and shapers used in tyre manufacture were treated as manufacturing apparatus used to support green tyres during formation, not as inputs consumed in the manufacturing process, so they were held ineligible for MODVAT credit under the proviso to Rule 57A. Earlier orders cited by the applicant were found not to assist, because the distinction between materials used in manufacture and equipment used in manufacture remained applicable. The Tribunal found no mistake in the prior order and rejected the request for modification, leaving the MODVAT claim unsuccessful. Case-Laws Central Excise Thu, 23 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82710