*1* kps IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.24 OF 2010 The Commissioner of Central Excise, Mumbai-II. ..Appellant -Versus- M/s Vaibhav Aqua Fresh Pvt.Ltd.. ..Respondents ........... Mr.R.G.Bhatt a/w Mr.J.B.Mishra, for the Appellant. Mr.H.G.Dharmadhikari, for the Respondents. .......... CORAM : V.C.DAGA & K.K.TATED, JJ. Date : 25th March, 2010. P.C. 1 Heard. 2 Perused appeal. 3 After having heard the learned counsel for both the parties, the learned counsel for the Appellant has conceded that no fault can be found with the view taken by the Tribunal. 4 The Tribunal has rightly held that the SSI unit is entitled to avail CENVAT credit on inputs used in, or in relation to, the manufacture of specified goods which are cleared under the brand name of third party. 4 In the result, the appeal is without merit and the same is dismissed in lamini for want of substantial question of law. (K.K.TATED, J.) (V.C.DAGA, J.)