https://www.taxtmi.com/caselaws?id=86418 Air bags, bladders and shaper tubes were treated as eligible inputs for tyre manufacture because they were used in or in relation to the manufacturing process. The Tribunal relied on earlier decisions holding the same items to be inputs for tyres and noted that the issue was no longer res integra. On that basis, the assessee's claim for Modvat credit was accepted, while the separate claim under Notification No. 50/67 was not pressed. en-us Thu, 20 Feb 1997 00:00:00 +0530 Wed, 24 Aug 2011 17:06:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86418 Air bags, bladders and shaper tubes were treated as eligible inputs for tyre manufacture because they were used in or in relation to the manufacturing process. The Tribunal relied on earlier decisions holding the same items to be inputs for tyres and noted that the issue was no longer res integra. On that basis, the assessee's claim for Modvat credit was accepted, while the separate claim under Notification No. 50/67 was not pressed. Case-Laws Central Excise Thu, 20 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86418