1997 (2) TMI 226

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..... 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 before us by way of appeal in issue with reference to the N .....

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..... erred 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 an input as per order dated 7-10-1996. 4. On a careful con .....

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