IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.73 OF 2008 Commissioner of Central Excise Mumbai III ..Appellant. V/s. M/s.Oil Field Instrumentation ..Respondent. Mr.P.A. Vyas with Mr.N.D. Sharma for the Appellant. Mr.M.H. Patil for the Respondent. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 13TH AUGUST, 2008. P.C. : 1. So far as first question is concerned, there is finding of fact that no process was undertaken which amounted to manufacture. So far as second question is concerned, the tribunal has relied upon the decision in the case of Hivoltrans Electricals Pvt. Ltd. Vs. Commissioner of Central Excise, Vadodara [2004 (176) ELT 787 (Tri. Mumbai)]. This decision has not been challenged by the revenue. No question of law arises in this appeal. Hence, rejected. D.K. DESHMUKH, J. J.P. DEVADHAR, J.