IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 22 OF 2005 The Commissioner of Central Excise. ... Appellant. V/s. M/s.Empire Industries Ltd. ... Respondent. R.V.Desai, senior counsel with R.B.Pardeshi for the appellant. J.F.Pochkhanwala, senior counsel with Pushkar Patankar for the respondents. CORAM : V.C.DAGA AND S.J.KATHAWALLA, JJ. DATED : 23rd June 2010. P.C. : Heard learned senior counsel for both parties. Perused appeal. 2. This appeal was admitted vide order dated 27th October, 2005 to consider the following question of law: “Whether eligibility of credit of duty on “goods used as fuel” is restricted to 10% Adv. By virtue of Notification No.5/94 dated 1.3.94 as amended by Notification No.14/97 dated 3.5.97?” 3. Both parties brought to our notice that the aforesaid question is squarely covered by the the judgment of the Apex Court in the case of Jindal Poly Films Ltd. v. Commissioner of Central Excise, Meerut-II, 2006 (198) ELT 3 (SC) in favour of assessee and against the revenue. In this view of the matter, for the reasons recorded in this judgment, the question is answered in favour of the assessee and against the revenue. Appeal is disposed of accordingly with no order as to costs. (S.J.KATHAWALLA, J.) (V.C.DAGA J.)