1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPLICATION NO.22 OF 2003 The Commissioner of Central Excise ...Applicant vs. De.Nocil Crop Protection Ltd. ...Respondent. --- Mr.P.S.Jetly with A.S.Rao & P.K.Mishra, for Applicant. Mr.J.H.Motwani with Jas Singhani i/b. PDS Legal, for Respondent. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 21st October,2008. P.C.:- 1. This application was admitted on 29.7.2005 on the following question of law:- “Whether the Stock transfer notice/order issued by the assessee's warehouse can be considered as Proper duty paying documents 2 as the same is not specified in the Rule 57G of erstwhile Central Excise Rule 1944 for availing Modvat Credit. Admittedly the goods in question are eligible inputs for the purpose of availing modvat credit and the tribunal has recorded a finding that the payment of duty on inputs is also evidenced by bills of entries. In these circumstances as per the decision of the Apex Court in 2008(229) E.L.T. 481 (S.C.), the decision of the Tribunal in holding that the assessee is entitled to the credit would be in accordance with law. In this view of the matter, since the decision of the Tribunal is in conformity with the law laid down by the Apex Court, the Application need not be entertained. Accordingly, the application is dismissed. Rule discharged. No order as to costs. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.) 3