1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORIGINAL SIDE CENTRAL EXCISE APPEAL NO.29 OF 2006 Commissioner of Central Excise Thane III Appellant vs. M/s.Raymond Ltd. Respondent Mr.P.S.Jetley with Mr.Y.R.Mishra for the appellant. CORAM : R. M. LODHA & J. P. DEVADHAR,JJ. DATED : 29th March, 2006 P.C. Heard Mr.P.S.Jetley, the counsel for the revenue. 2. The Tribunal considered its earlier order in the case of the assessee-respondent and allowed the credit on the returned goods sent back after re-processing on the ground that returned goods were not inputs and that invoices on the basis of which the credit was taken were not endorsed in favour of the assessee. 3. We find that the consideration of the matter by the Tribunal does not suffer from any legal infirmity. No substantial question of law arises. 4. Appeal is dismissed in limine. (R.M. (R.M. (R.M. LODHA,J.) LODHA,J.) LODHA,J.) (J.P. (J.P. (J.P. DEVADHAR,J.) DEVADHAR,J.) DEVADHAR,J.)