IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.60 OF 2008 Commissioner of Customs & Central Excise, & Service Tax, Raigad ..Appellant. V/s. M/s.Ispat Industries Limited ..Respondent. Mrs.S.V. Bharucha with Mr.S.D. Bhosale for the Appellant. Mr.Vikram Nankani with Mr.Vipin Jain & Mr.P.K. Shetty for the Respondent. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 13TH AUGUST, 2008. P.C. : 1. Heard learned counsel for both the sides. Perused the judgment of the tribunal. Perused the provisions of Section 57T of the Central Excise Rules. Perused the judgment of the larger bench of the tribunal in the case of Montari Industries Ltd., V/s. Commissioner of Central Excise, Chandigarh reported in 2001 (47) RLT 787 (Cegat - LB), which was relied upon by the tribunal. 2. In our opinion, the tribunal has rightly distinguished that judgment and what was involved in this case is capital goods and, therefore, provisions of Rule 57G was applicable, which provision was not considered by the tribunal in its judgment in the case of Montari Industries Ltd., (supra). No question of law arises in this appeal. Hence, rejected. D.K. DESHMUKH, J. J.P. DEVADHAR, J.