AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPLICATION NO.24 OF 2002 The Commissioner of Central Excise, Pune - I ..Applicant. V/s. M/s.Parshuram Steel Limited ..Respondent. Mr.A.S. Rao for the applicant. None for the respondent. CORAM : SMT.RANJANA DESAI & J.P. DEVADHAR, JJ. DATED : 2ND FEBRUARY, 2009. P.C. : 1. This application was admitted on 4-5-2005 on the following substantial question of law : Whether M.S. Bright Beams / Angles / Shapes which were neither used in the manufacture of final products nor used for carrying out any process or bringing about any change in the final product, will fall under purview of Rule 57Q of Central Excise Rules, 1944 extending the Capital goods credit ? 2. Learned counsel for the revenue fairly states that the above question would stand answered against the revenue in the light of judgment of the Supreme Court in Vikram Cement V/s. Commissioner Vikram Cement V/s. Commissioner Vikram Cement V/s. Commissioner of Central Excise, 194 E.L.T 3 (S.C.) of Central Excise, 194 E.L.T 3 (S.C.) of Central Excise, 194 E.L.T 3 (S.C.). In view of this, rule is discharged. The application is accordingly stands disposed of. (Judge) (Judge)