JUDGMENT : The only question raised in this appeal is : whether tyres which come out of the mould and not conforming to the quality standard and tyres issued for test in terms of Central Excise Notification No. 141/72 dated 3-6-1972 at nil rate of duty and returned to the factory after test is to be treated as scrap and liable to Central Excise duty under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944? In this regard the Customs, Excise and Gold (Control) Appellate Tribunal held it as scrap. This question is directly covered by the decision of this Court in the case of Union of India & Ors. v. Modi Rubber Ltd. & Anr. In this the Court held this issue against the Revenue by holding since such tyres are not marketable and hence would not fall within scrap. Accordingly, impugned judgment is quashed and the appeal is allowed and held such tyres are not to be treated as scrap. 2. Appeal is allowed. No costs.