IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 93 OF 2005 The Commissioner of Central Excise, Mumbai-III. ... Appellant. V/s. M/s.Vidyut Metallics Pvt.Ltd., (Plant-II). ... Respondent. A.S.Rao with J.B.Mishra for the appellant. Prakash Shah with Jas Sanghvi i/b. PDS Legal for the respondent. CORAM : V.C.DAGA AND S.J.KATHAWALLA, JJ. DATED : 29th June 2010. P.C. : Heard. Perused appeal. 2. This appeal is admitted to consider the following substantial question of law: “Whether on the facts and circumstances of the case and in law, and in view of the provisions contained in Rule 57 R(1) of the Central Excise Rules, 1944, the CESTAT Mumbai, was inter alia; justified in allowing credit of specified duty on capital goods if final product, namely “Devy Rolling Mills Machinery” is exempt from payment of specified excise duty?” 2. We have perused the impugned order; wherein various judgments of the Tribunal are referred. Those judgments are reasoned judgments dealing with the relevant contentions involved in the present appeal. It is, no doubt, true that there is no threadbare discussion made by the Tribunal. However, the judgments referred in the impugned order being speaking judgments, the mind of the adjudicator can be read. Apart from this, the issue sought to be raised is covered by the judgment of the Hon’ble Supreme Court in the case of Escorts Limited v. Commissioner of Central Excise, 2004 (171) ELT 145 (SC). The said judgment clearly interprets the final product. In view of the said judgment and in view of the fact that the “Devy Rolling Mills Machinery” is not a final product, no fault can be found with the view taken by the Tribunal. Appeal is, therefore, dismissed being devoid of any substance with no order as to costs. (S.J.KATHAWALLA, J.) (V.C.DAGA J.)