https://www.taxtmi.com/circulars?id=7046 Devices such as bladders, air bags, shaper tubes and curing bags used inside tyres during vulcanisation are removed and reused repeatedly; by their repeated use and function they are akin to an appliance/apparatus/equipment and therefore do not qualify as inputs for Modvat credit under Rule 57A. Field formations are to be informed of this clarification. en-us Fri, 29 Jan 1988 00:00:00 +0530 Thu, 09 Jul 2009 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7046 Devices such as bladders, air bags, shaper tubes and curing bags used inside tyres during vulcanisation are removed and reused repeatedly; by their repeated use and function they are akin to an appliance/apparatus/equipment and therefore do not qualify as inputs for Modvat credit under Rule 57A. Field formations are to be informed of this clarification. Circulars Central Excise Fri, 29 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7046