AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPLICATON NO.34 OF 2002 The Commissioner of Central Excise, Pune I ..Applicant. V/s. M/s.Finolex Cables Limited ..Respondent. Mr.A.S. Rao for the applicant. Mr.Jay Sanghvi i/by DSK Legal for the respondent. CORAM : SMT.RANJANA DESAI & J.P. DEVADHAR, JJ. DATED : 2ND FEBRUARY, 2009. P.C. : 1. This application was admitted on 5-5-2005 on the following substantial question of law : Whether the material handling equipments viz. fork lift truck and Hydraulic Mobile 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 June 1994 and July 1994 ? 2. Learned counsel for the applicant fairly states that the above question is answered against the revenue by this Court in Commissioner of Commissioner of Commissioner of Central Excise, Pune Vs. Indian Seamless Steels & Central Excise, Pune Vs. Indian Seamless Steels & Central Excise, Pune Vs. Indian Seamless Steels & Alloys Limited [2005 (190) E.L.T. 12 (Bom.)] Alloys Limited [2005 (190) E.L.T. 12 (Bom.)] Alloys Limited [2005 (190) E.L.T. 12 (Bom.)]. 3. In view of this, since the question raised in the application is already answered by this Court, rule is discharged. The application is disposed of accordingly. (Judge) (Judge)