bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.12 OF 2004 Commissioner of Central Excise ..Appellant Vs. Hardcastle & Waud Mfg. Co. Ltd. ..Respondent Mr.P.V.Jetly i/b. S.I.Shah & Co. for appellant. None for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 5th November, 2009 P.C. 1. Heard. The appeal was admitted on the following substantial question of law: Whether the Assessee/Respondent is entitled to claim Modvat Credit on inputs/items received under the cover of gate passes endorsed after 1.4.1994 despite the terms of Notification No.16/94 ? 2. Mr.Jetly, learned Counsel appearing on behalf of the appellant states that the above issue is concluded by the judgment of this Court in the case of Commmissioner of Central Excise Vs. Moosa Haji Patrawala P.Ltd. decided on 10 th June, 2009 in CEXA No.4 of 1997 which is accepted by the Board. In this view of the matter, the appeal will not survive for the reasons stated in the said judgment. Hence, the appeal stands dismissed with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)