1 CEXA NO.141/10. lgc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.141 OF 2010 The Commissioner of Central Excise, Kolhapur : Appellant. Versus M/s.Ecoboard Industries Ltd. : Respondent. Mrs. S I Shah a/w Ms. Suchitra Kamble for the Appellant. None for the Respondent. CORAM : J P DEVADHAR AND R M SAVANT, JJ. DATED : 09th December 20 10 P.C. Heard the learned counsel for the Appellant. None appears for the Respondent though served. Perused Appeal. 2 The Appeal is admitted on the following substantial question of law :- “(a) Whether in the facts and circumstances of the case and in law the Hon’ble CESTAT, Mumbai is correct in allowing transitional Credit of capital goods which were received during the period when their final product was exempted from payment of duty, is legal and proper especially when there exists no provisions in the Cenvat Credit Rules, which allows transitional Cenvat Credit on capital goods? 3 Perusal of the order of the Tribunal shows that the Tribunal has allowed the claim of the Assessee by following its decision in the case of Ace Timez vs CCE, Bangalor reported in 2004 (170) ELT 371 (Tri.-Bang.). The learned counsel for the Appellant brought to our notice that the said decision of the Tribunal in the case of 2 CEXA NO.141/10. ACE Timez (supra) has been over ruled by the larger bench of the Tribunal in the case of Spenta International Ltd. vs Commissioner of Central Excise, Thane reported in 2007(216) ELT 133 (Tri.-LB). In this view of the matter, the impugned order of the Tribunal dated 3rd December 2009 passed in Appeal No.E/1076/08-Mum is quashed and set aside and the said appeal is restored to file of the Tribunal for fresh decision in accordance with law. 4 This Appeal is disposed of in the above terms with no order as to costs. [R.M.SAVANT, J] [J P DEVADHAR, J]