1 mgj IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION Central Excise Appeal No. 30 of 2010 The Commissioner of Central Excise ..Appellants vs. M/s N.O.C.I.L ..Respondents Mr.R.Ashokan with Mr.S.D.Bhosale for appellants. Mr.Prakash Shah i/b P.D.S.Legal for respondents. CORAM: V.C.DAGA AND K.K.TATED JJ 5th April ,2010 P.C. 1 Heard the learned Counsel appearing for the Revenue. Learned Counsel for the Revenue submits that the Tribunal has relied upon the judgment in the case of Indica Chemical Industries Pvt. Ltd. Vs. Collector of Central Excise, Meerut reported in 1998(102) ELT 381 holding that HDPE bags are 2 eligible for modvat credit in terms of Rule 57A of the Central Excise Rules, 1944 which has been accepted by the Revenue. In this view of the matter no substantial question of law involves. The appeal is dismissed. (K.K.TATED J.) (V.C.DAGA J.)