bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.26 OF 2010 Commissioner of Central Excise ..Appellant Vs. M/s.Hawkins Cookers Ltd. ..Respondent Mr.A.S.Rao with Mr.J.B.Mishra for appellant. Mr.Prakash Shah with Jas Sanghvi i/b. PDS Legal for respondent. CORAM :- V.C.DAGA & K.K.TATED,JJ. DATE : 23RD MARCH,2010 P.C. 1. Heard. Perused appeal. 2. This appeal is directed against the order dated 2nd January, 2008 passed by the CESTAT West Zonal Bench, Mumbai holding that the master carton and other packaging materials were cleared separately and were not used within the factory of production but at the premises of the depots C & F agents, the same cannot be considered to be in or in relation to the manufacture of final product. While taking this view, the reliance is placed on the definition of input and the amended part of Section 4 of the Central Excise Act, which has been amended w.e.f. 13th May, 2003 wherein the place of removal has also been extended to depots and the premises of C & F agents. The factual matrix reveal that the master carton is cleared from the factory along with finished product and that the actual packing is done in the output in the case in hand. Considering the scope of Section 4 of the Central Act w.e.f. 13th May, 2003, the view taken by the Tribunal cannot be faulted. No substantial question of law is involved in the appeal. As a matter of fact, the view taken by the Tribunal is in consonance with the Apex Court judgment in the case of Vikram Cement Vs. Commissioner of Central Excise, Indore 2006(194) E.L.T. 3 (S.C.). In this view of the matter, no substantial question of law is involved in the appeal. The same is, therefore, dismissed with no order as to costs. (K.K.TATED,J.) (V.C.DAGA,J.)