https://www.taxtmi.com/caselaws?id=87346 Diaphragm bags, air bags and curing bags used in tyre manufacture were treated as eligible Modvat inputs under Rule 57A because they were employed during vulcanisation to give shape to tyres and were used in or in relation to manufacture. The Tribunal followed earlier Tribunal and Supreme Court decisions on materially identical facts and rejected the contrary contention that these items were merely equipment. On that basis, Modvat credit was held admissible and the manufacturer's credit claim was maintained. en-us Mon, 31 Mar 1997 00:00:00 +0530 Mon, 05 Sep 2011 13:43:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87346 Diaphragm bags, air bags and curing bags used in tyre manufacture were treated as eligible Modvat inputs under Rule 57A because they were employed during vulcanisation to give shape to tyres and were used in or in relation to manufacture. The Tribunal followed earlier Tribunal and Supreme Court decisions on materially identical facts and rejected the contrary contention that these items were merely equipment. On that basis, Modvat credit was held admissible and the manufacturer's credit claim was maintained. Case-Laws Central Excise Mon, 31 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87346