1993 (9) TMI 197

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....ellant. Shri Somesh Arora, JDR, for the Respondent. [Order per : S.D. Mohile, Member (T)]. -  Heard both sides. The present R.O.M. has been filed for modification of the Bench Order A. No. E/3874/87-C (30/93-C) dated 12-2-1993 denying the benefit of MODVAT to Air bags, Bladders and Shapers used in the manufacture of tyres, on the ground that the same had been passed without consid....

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....-C did not deal with the question of the admissibility of MODVAT. The Order No. E/3322/87-C no doubt dealt with admissibility of the benefit under Notification No. 217/86-C.E., dated 2-4-1986, which like the proviso to Rule 57A specifically excludes machinery, apparatus, equipment etc. used for the production of the specified final products from the purview of 'inputs'. However, as held by the Ape....