AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPLICATON NO.3 OF 2006 The Commissioner of Central Excise, Pune - 1 Commissionerate ..Applicant. V/s. M/s.Century Enka Limited ..Respondent. Mr.P.S. Jetly for the appellant. CORAM : SMT.RANJANA DESAI & J.P. DEVADHAR, JJ. DATED : 11TH FEBRUARY, 2009. P.C. : 1. None for the respondents, though served. Affidavit of service is filed. 2. This application was admitted on 13-12-2006 on the following substantial question of law : Whether the material handling equipment viz. battery operated fork lift truck, spare to knuckle boom crane, which are neither used for producing nor processing of any goods or for bringing about any change in any substance for the manufacture of final product will fall under the purview of Rule 57Q of Central Excise rules, 1944 for extending Capital Goods Credit, during the period November 1994 ? 3. Whether material handling equipments fall within the purview of Rule 57Q of the Central Excise Rules so as to avail capital goods credit is a question of law, which requires to be answered by this Court. Therefore, we allow the central excise application and direct the tribunal to send a statement of case raising above question for the opinion of this Court. The statement of case may be sent as expeditiously as possible. 4. The application is accordingly disposed of. (Judge) (Judge)