IN THE HIGH COURT OF BOMBAY AT GOA EXCISE APPEAL NO. 3 OF 2006 THE COMMISSIONER OF CENTRAL ....Appellant EXCISE, PANAJI, GOA. Versus M/S. E. MERCK (INDIA) LTD., PONDA, ....Respondent GOA. Mr. Joseph Vaz for the appellant. Mr. A. Agni with Mr. M.S. Prabhudesai for the respondent. Coram:- SMT. RANJANA DESAI & N. A. BRITTO, JJ. Date:- 26th June, 2006 P.C.:- Heard learned counsel for the parties. Learned counsel for the appellant states that the only substantial question of law involved in this appeal is "Whether the S.S. Trolleys which are used as material handling equipments or transport media to shift F.R.P. Trays from one working a station to other that is from Encapsulating Machine to Oven can be regarded as accessories of the Encapsulating Machine and credit can be allowed in terms of item No.5 of the table under Rule 57Q(1) of the Central Excise Rules, 1944. Admittedly, in Commissioner of Central Excise, Coimbatore, v. Jawahar Mills Ltd., 2001(132) E.L.T. 3 (S.C.), the Supreme Court has answered the above question against the appellant. In view of this, this appeal does not merit admission. Hence, the appeal is rejected. SMT. RANJANA DESAI, J. N. A. BRITTO, J. AJN