AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.146 OF 2008 The Commissioner of Central Excise, Mumbai - III ..Appellant. V/s. M/s.Hawkins Cookers Limited ..Respondent. Mr.R.V. Desai with Ms.Rutuja Ambekar and Mr.S.D. Bhosale for the Appellant. Mr.Prakash Shah with Mr.Jitu Motwani i/by PDS Legal for the Respondent. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 27TH AUGUST, 2008. P.C. : 1. Heard learned counsel for both the sides. 2. Perused the record. Perused Rule 7 of the Cenvat Credit Rules, 2001. The tribunal has taken correct view that the credit is admissible to them as the credit would be inadmissible in terms of rule only if the short payment by the input supplier on account of fraud, suppression, mis-declaration etc. The tribunal has held that in this case there is no short payment on account of mis-declaration of the product. No question of law arises in this appeal. Hence, rejected. D.K. DESHMUKH, J. J.P. DEVADHAR, J.