:1: IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.87 OF 2005 Commissioner of Central Excise, Mumbai - III .. Appellant V/s M/s. Vidyut Metallics Ltd. .. Respondents ----- Mrs. Neeta Masurkar for the Appellant Mr. Prakash Shah i/b. PDS Legal for the Respondents CORAM CORAM CORAM : DR.S.RADHAKRISHNAN & : DR.S.RADHAKRISHNAN & : DR.S.RADHAKRISHNAN & J.P.DEVADHAR, J.P.DEVADHAR, J.P.DEVADHAR, JJ. JJ. JJ. DATE DATE DATE : 10TH JANUARY, 2006. : 10TH JANUARY, 2006. : 10TH JANUARY, 2006. P.C.: 1. Heard learned counsel for the Appellant and the learned counsel for the Respondents. In the above appeal, the Appellant has raised following question of law :- a) Whether in the facts and circumstances of the case the assessee can claim Modvat credit on capital goods for the manufacture of Plastic components of shaving system received under Rule 57 F (4) and 57 AC (5) and cleared to the original manufacturer without payment of duty. :2: 2. We have also perused the order of the CESTAT dated 3rd November, 2004 wherein in paragraph - 5, the Tribunal has referred to and relied upon the judgment of the Hon’ble Supreme Court in the case of Escorts Escorts Escorts Ltd. Ltd. Ltd. (2004 (171) ELT 145 SC) (2004 (171) ELT 145 SC) (2004 (171) ELT 145 SC) has clearly interpreted the expression ‘final product’ as the one that comes out of the factory and not the individual parts. So, in view of the aforesaid judgment of the Supreme Court, the CESTAT has rightly allowed the appeal. We do not find any substantial question of law. Hence, appeal stands dismissed. (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.)