AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.130 OF 2008 The Commissioner of Central Excise, Mumbai - III, Mumbai ..Appellant. V/s. M/s.Uni Deritend Limited ..Respondent. Mr.K.R. Chaudhari with Mr.S.D. Bhosale for the Appellant. Mr.V. Sreedharan with Mr.Prakash Shah & Mr.Jitu Motwani i/by PDS Legal for the Respondent. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 27TH AUGUST, 2008. P.C. : 1. Heard learned counsel for both the sides. 2. The questions of law which have been framed might have arisen, had the remand order of the tribunal dated 19-3-2001 been challenged. That order has been accepted by the revenue. By that order, the respondent is entitled to claim modvat credit provided they prove that the inputs were used by them in the manufacture of final product and after holding enquiry only on this factual aspect, the matter was remanded back. Now, the finding of fact has been recorded that the respondents have proved that the inputs were used by them in the manufacture of final product. No question of law arises in this appeal. Hence, rejected. J.P. DEVADHAR, J. D.K. DESHMUKH, J.