*1* kps IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPLICATION NO.7 OF 2006 The Commissioner of Central Excise, Pune. ..Applicant. -Versus- M/s Maharashtra Scooters Ltd.. ..Respondents ........... Mr.A.S.Rao, for the Applicant. Mr.A.Hidayatullaha, Senior Counsel i/b D.S.K. Legal, for the Respondents. .......... CORAM : V.C.DAGA & K.K.TATED, JJ. Date : 02nd March, 2010. P.C. 1 Heard the learned counsel for the rival parties. 2 After going through the application and the order passed by the Tribunal, in our opinion, the following substantial question of law involves in the present case:- “Whether tool kit which is not subject to any process during manufacture of two wheelers vehicle but is supplied with the vehicle, and even its supply is not statutory requirement under the provision of any law, can be considered as an eligible input for two wheeler in terms of Rule 57A of the erstwhile Central Excise Rules, 1944 so as to avail Modvat credit on the said tool kit?” *2* 3 The Tribunal is, therefore, directed to raise the aforesaid question of law for the opinion of this Court. The statement of case may be forwarded to this Court as expeditiously as possible. 4 Application is, accordingly, disposed of with no order as to costs. (K.K.TATED, J.) (V.C.DAGA, J.)