TMI Blog1997 (3) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... acts of the case are as follows : 1.1 The respondents herein are manufacturer of Tyre etc. under Chapter 40 of the Central Excise Tariff Act (CETA), 1985. It was alleged that they contravened the provision of Rule 57A of Central Excise Rules, 1944 inasmuch as they took irregular Modvat credit in their RG 23A Part II Account on diaphragm bags/air bags/curing bags as input material for their final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are inputs and would be covered by Rule 57A and would be beyond the scope of exclusion clause of Rule 57A in view of Tribunal s judgment in the following cases : (i) Order No. 521/90-C, dated 24-5-1990 in the case of Ceat Tyres v. Collector of Central Excise; (ii) Order No. 148/89-C, dated 5-4-1989 in the case of Bombay Tyre International Ltd. v. Collector of Central Excise; and (iii) Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e allowed after setting aside the impugned order. 3. Opposing the contention, Shri Anirudha Sarkar, Manager (Taxation) of the respondents Company, submits that this matter is no longer res integra in the view that Revenue s Appeal against Tribunal s judgment in the case of M/s. Modi Rubber v. Collector of Central Excise, Meerut on the identical question has been dismissed. There is a report of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be treated as inputs in the manufacture of tyres, we have to dismiss these appeals. The appeals are dismissed accordingly." He submits that although the question before the Apex Court was regarding the benefit of Notification 217/86-C.E., the same ratio would apply to Rule 57A because they are worded similarly. He, therefore, prays for dismissing the Revenue s appeal. 4. I have carefully co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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