Mgn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.46 OF 2009 The Commissioner of Central Excise ..Appellant Vs. M/s. Mahindra Ugine Steel Co. Ltd. ..Respondents Mr. A.S. Rao with Mr. Suresh Kumar for the Appellant. Mr. Jog Sanghvi i/b. P.D.S. Legal for the respondents. CORAM : F.I. REBELLO & J.H. BHATIA, JJ. DATED : 23RD JUNE, 2009 P.C. 1. The question of law as framed is as under:- “Whether Hon’ble CESTAT was justified in granting refund to the assessee in respect of inadmissible Cenvat Credit?” 2. Similar question had come up for consideration in Central Excise Appeal No.40 of 2009. By our judgment dated 10th June, 2009 we have dismissed the appeal on the ground that the question is covered by the order of this Court in Central Excise Appeal No.76 of 2008 in Commissioner of Central Excise vs. M/s.Sterlite Industries (I) Ltd., decided on 13th August, 2008. In the light of the above there is no merit in this Appeal. The Appeal is accordingly disposed off. (J.H. BHATIA,J.) (F.I. REBELLO,J.)