*1* kps IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.91/2004 The Commissioner of Central Excise. ..Appellants -Versus- M/s Atul Ltd.. ..Respondents. ........... Mr.P.S.Jetly, Advocate for the Appellants. Mr.V.Shreedharan a/w Mr.Jas Sanghvi, Advocates i/b PDS Legal, for the Respondents. .......... CORAM : V.C.DAGA & K.K.TATED, JJ. Date : 11th January, 2010. P.C. 1 Heard the learned counsel for Revenue and the learned counsel for Respondents. 2 This appeal was admitted by an order dated 14.09.2005 to consider the following substantial questions of law:- “(i) Whether the respondent is entitled to credit of duty in RG 23 A (Part-II) Account after expiry of six months of date of payment of CVD i.e. 1998 of Bill of Entry. (ii) Whether the credit can be taken by the manufacturer after six months of date of issue of any documents specified in sub rule (3) of rule 57G read with sub-rule (5) of rule 57G of the Central Excise Rules, 1944. (iii) Whether the limit of six months for availing the credit is also applicable to Bill of *2* Entry.” 3 Having heard both the parties, they agree that the issues sought to be raised and involved in the present appeal in the form of the aforesaid substantial questions of law, are already considered by the Larger Bench of the Tribunal in case of MRP Ltd.. Vs. Commissioner of Central Excise, Mangalore 2007 (208) ELT 19 (Tri.-LB). Both the parties agree that in view of the aforesaid judgment of the Larger Bench, the present appeal be disposed of. 4 Accordingly, in terms of the said judgment and for the reasons stated therein, we answer all the questions in favour of the Revenue and against the Respondents. The appeal is, accordingly, disposed of with no order as to costs. (K.K.TATED, J.) (V.C.DAGA, J.)