https://www.taxtmi.com/caselaws?id=100567 Air-bags, curing bags and bladders used in tyre manufacture were treated as inputs for set-off under the applicable excise notification because they were used in the course of manufacture, even though they did not directly become part of the finished tyres or tubes. The term input was read broadly to cover articles used in relation to manufacture, not merely materials consumed once or incorporated into the final product. On that basis, the items were not treated as excluded appliances or equipment, and the claim to duty set-off was upheld. en-us Mon, 10 Sep 1990 00:00:00 +0530 Fri, 03 Feb 2012 11:06:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100567 Air-bags, curing bags and bladders used in tyre manufacture were treated as inputs for set-off under the applicable excise notification because they were used in the course of manufacture, even though they did not directly become part of the finished tyres or tubes. The term input was read broadly to cover articles used in relation to manufacture, not merely materials consumed once or incorporated into the final product. On that basis, the items were not treated as excluded appliances or equipment, and the claim to duty set-off was upheld. Case-Laws Central Excise Mon, 10 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100567