1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.59 OF 2004 The Commissioner of Central Excise ..Appellant. V/s. M/s. NRC Ltd. ..Respondent. Mr. J.B. Mishra for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 3RD DECEMBER, 2009. P.C. :- 1. For the reasons stated in Central Excise Appeal No.37 of 2004 decided by us on 3rd December, 2009, the question on which the appeal was admitted on 6th July,, 2005 stands answered against the revenue and in favour of the assessee. The question reads as under :- " Whether Cotton fabric / cotton filter / non woven filter fabric etc. can be treated as inputs in terms of Rule 57A read with exclusion clause (1) of explanation read with Rule 57G of Central Excise Rules, 1944 ? " 2. Appeal accordingly stands disposed of with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)