-1- IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 43 OF 2004 The Commissioner of Central Excise, Mumbai-III ... Appellant vs. Advani Oerlicon Ltd. ...Respondent Mr. A.S. Rao for the appellant. Ms. Dipti Nagpal, instructed by M/s. Nanu Hormasjee & Co., for the respondent. CORAM: P.B. MAJMUDAR & J.P . DEVADHAR, JJ. DATE: NOVEMBER 19, 2008. P.C. Admittedly the input used in the manufacture of intermediate products have been used in the manufacture of final products. It is also not in dispute that excise duty is payable on final products. In these circumstances credit of duty taken on inputs used in the manufacture of exempted intermediate products which are ultimately used in the manufacture of excisable products cannot be faulted. Hence, the appeal is rejected. P. B. MAJMUDAR, J. J.P. DEVADHAR, J.