1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.37 OF 2004 The Commissioner of Central Excise ..Appellant. V/s. M/s. B.K. Paper Mills Ltd. ..Respondent. Mr. R.V. Desai, senior counsel with J.B. Mishra for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 3RD DECEMBER, 2009. P.C. :- 1. Heard learned counsel for the revenue. The appeal was admitted on 30th June, 2005 the following substantial question of law:- " Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the respondent was eligible to claim Modvat Credit on Dryer Press Felt and Phosphor Bronze Wire in terms of Rule-57A" ? 2. Following the Division Bench judgment of this Court in the case of CIT V/s. M/s. Suchak Paper Mfg. Co. Pvt. Ltd. in CEXA No.18 of 2002 decided on 21st October, 2008, learned senior counsel for the revenue fairly states that the Tribunal has allowed the claim of the assessee by accepting the decision in the case of Union Carbide (India) Ltd. V/s. Collector reported in 1995 (15) RLT 144. In this view of the matter, this appeal is also liable to be answered against the revenue and in favour of the assessee. 3. The appeal is disposed of accordingly with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)