- 1 - IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. CENTRAL EXCISE APPLICATION NO.22 OF 2002 ... The Commissioner of Central Excise ..Applicant v/s. M/s.Indian Seamless Steel & Alloys Co.Ltd. ..Respondent ... Mr.P.S.Jetly with Mr.Y.R.Mishra for the Applicant. ... CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 6TH OCTOBER, 2008 P.C.: This application was admitted on 28th April, 2005 on the following question of law- - 2 - Whether the material handling equipments viz. EOT cranes and other goods like beams/angles/shapes, used in connection with the crane only and which are neither used for producing nor precessing of any goods or for bringing about any change in any substance for the manufacture of final product, will fall under the purview of Rule 57Q of Central Excise Rules, 1944 for extending capital goods credit, during the period." 2. Similar question raised by the Revenue against the assessee has been already answered in favour of the assessee in the case of Commissioner of Central Excise v/s. Indian Seamless Steel & Alloys Co.Ltd. reported in 190 ELT page 12 . 3. In this view of the matter, the reference application is rejected. Rule discharged. No order as to costs. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)