1 hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 40 OF 2009 The Commissioner of Central Excise ... Appellant Versus M/s. Mahindra Ugine Steel Co. Ltd. ... Respondent Mr. R.V. Desai, Sr. Advocate with Mr. Suresh Kumar for the Appellant. Mr. Jitu Motwani with Mr. Jas Sanghavi i/by PDS Legal for Respondent. CORAM : F.I. REBELLO & J.H. BHATIA, JJ. DATED : 10TH JUNE, 2009 P.C. The Revenue has come in appeal on the following question : “(A) Whether the manufacturer who is also a job worker used the inputs brought in for his own manufacturing process (such as Furnace Oil) and has availed Cenvat credit thereon is required to reverse the proportionate Cenvat credit, if such inputs are used by the manufacturer in processing the goods on job work basis and the said job work processed goods are cleared without payment of duty?” 2 In so far as question (b), in our opinion the same is merely consequential to question (a) and even otherwise, it amounts to a finding of fact and hence, the question does not arise. The issue is squarely covered by by the judgment of the Full Bench of the Tribunal in Sterlite Industries Vs. Central Excise, Pune which has been upheld by this court in Central Excise Appeal No. 76 of 2008 in The Commissioner of Central Excise Vs. M/s. Sterlite Industries (I) Ltd. decided on 13.8.2008. In the light of that there is no merit in this appeal which is accordingly dismissed. (J.H. BHATIA,J.) (F.I. REBELLO,J.)