IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY CENTRAL EXCISE APPLICATION NO. 42 OF 2001. CENTRAL EXCISE APPLICATION NO. 42 OF 2001. CENTRAL EXCISE APPLICATION NO. 42 OF 2001. The Commissioner of Central Excise, & Customs, Aurangabad. ..Applicant. vs. M/s Jindal Polyster Ltd., Nashik. ..Respondent. Shri S.S. Pakale for the appellant. Shri Baya i/b N.S. Thakkar for the respondent. CORAM: V.C.DAGA & CORAM: V.C.DAGA & CORAM: V.C.DAGA & J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. DATED: 20-4-2005. DATED: 20-4-2005. DATED: 20-4-2005. P.C. 1. Having examined the clarification issued by the Commissioner of Central Excise & Customs, vide Notification No. 27 of 1998, dated 21.4.1998, the date of depreciaion is required to be taken as the date on which goods came into manufacturing process. In this case, goods are put into manufacturing process on 29.3.1996 and, therefore, date of depreciation taken as on 29.3.1996 cannot be faulted. In this view of the matter, no substantial question of law is involved. Application is accordingly dismissed with p no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.) ********