1 IN THE HIGH COURT OF BOMBAY AT GOA PANAJI MISC. CIVIL APPLICATION NO. 606/2002 The Commissioner of Customs & Central Excise, Panaji Division, Panaji, Goa. ...... Applicant. V/s. Cadila Health Care Limited, A Company incorporated under the Companies Act, 1956 and having its Registered Office at “Zydus Tower”, Satellite Cross Road, Ahmedabad. ....... Respondent. Mr. C. A. Ferreira, Asst. Solicitor General with Ms. S. Linhares, Central Govt. Standing Counsel for the applicant. Mr. Gajendra Jain and Ms. R. Kamat, Advocates for the respondent. CORAM : SWATANTER KUMAR, CJ & N.A. BRITTO, J. Date : 15th July, 2009. ORAL JUDGMENT : (Per SWATANTER KUMAR, CJ.) 1. This is an appeal filed by the Department. Learned Counsel for the Department fairly states that question No.1 which is a very 2 foundation of the claim has been answered by the Supreme Court in Union of India vs. Marmagao Steel Ltd., 2008(229) E.L.T. 481 (S.C.). Therein the question has been answered in favour of the assessee. We find no merit. Appeal is disposed of. No order as to costs. SWATANTER KUMAR, CJ. N.A. BRITTO, J. ssm. ssm.