1997 (2) TMI 226

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..... e Respondents. [Order per : G.A. Brahma Deva, Member (J)]. - Appeal No. E/3202/88-D is filed by the assessee and Appeal No. E/3228/88-D is filed by the department involving a common issue and therefore they are clubbed together and are being disposed of by this common order. 2. Aggrieved on the issue of eligibility of inputs, the party has come in appear whereas the department has come be .....

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..... manufacture of the tyres. In support of his contention he referred to series of decisions including latest on this issue in the case of CCE v. M/s. Premier Tyres as per Order No. A/23/91-C, dated 23-2-1991. He also submitted that the very issue had come up for consideration before the bench in Appeal No. E/4019/90 in the very party's case and the Tribunal has decided the issue holding that item is .....

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