Ah .. finally some light at the end of the tunnel .....
For those interested .. here is what I did ...
Set myCell1 = ActiveModelReference.CreateCellElement2(cellName1, OriginPoint, CellScale, False, ElementRotation)
ActiveModelReference.SelectElement myCell1, True
Set myCell2 = ActiveModelReference.CreateCellElement2(cellName2, OriginPoint, CellScale, False, ElementRotation)
ActiveModelReference.SelectElement myCell2, True
CadInputQueue.SendKeyin "group selection "
Only problem is that the tags are now a part of the master cell for some reason .. I am still working on it, but for now, it works ....