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TMI Blog1993 (9) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... or 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 considering the Tribunal orders pertaining to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bility 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 Apex Court in the case of C.C.E. v. Ballarpur Indus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - but the subtle distinction drawn between utilisation in the manufacturing process and in the manufacturing apparatus would apply with equal force to the term "inputs" for the purpose of MODVAT scheme in view of the proviso to Rule 57A.
6. For these reasons there is no mistake in the Bench Order dated 12-2-1993 requiring modification. The present R.O.M. is, therefore, rejected. X X X X Extracts X X X X X X X X Extracts X X X X
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