1 CEXAL 2.10.sxw JPP IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL (L) NO. 2 OF 2010 The Commissioner of Central Excise and Customs. ... Appellant. V/s. Hindustan National Glass and Industries Ltd. ... Respondent. Mr. M.I. Sethna, Senior Advocate with Mr. Jitendra B. Mishra for the Appellant. None for the Respondent. CORAM : DR. D.Y. CHANDRACHUD & A.A. SAYED, JJ. 17 DECEMBER 2011. P.C. :- Counsel appearing on behalf of the Revenue states that the issues raised in the Appeal are covered by the decision of a Division Bench of this Court in Commissioner of Central Excise, Nagpur V/s. Ultratech Cement Ltd.1 decided on 25 December 2010. In the light of the Judgment of this Court, the Appeal would not raise any substantial question of law. However, in terms of the observations contained in paragraphs 39 and 40 of the Judgment of the Division Bench, 1 2010(20) S.T.R. 577(Bom,) 2 CEXAL 2.10.sxw the proceedings shall stand remanded back to the adjudicating authority for verifying as to whether any amount has been paid in respect of the food consumed in the statutory canteen by the workers, to the Respondent. In the event it is found that any amount has been paid to the Respondent by the workers, the Respondent would not be entitled to CENVAT credit proportionate to the amounts recovered from the employees. 2. The Appeal is accordingly disposed of. There shall be no order as to costs. (Dr. D.Y. Chandrachud, J.) (A.A. Sayed, J.)