=1= IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL ORIGINAL ORIGINAL CIVIL JURISDICTION CIVIL JURISDICTION CIVIL JURISDICTION CENTRAL CENTRAL CENTRAL EXCISE APPLICATION NO.11 OF 2002 EXCISE APPLICATION NO.11 OF 2002 EXCISE APPLICATION NO.11 OF 2002 The Commissioner of Central Excise, Mumbai III, Dadar (W), Mumbai 28 ...Applicant v/s M/s N.R.C. Ltd., Mohane, Kalyan ...Respondents WITH WITH WITH CENTRAL CENTRAL CENTRAL EXCISE APPLICATION NO.12 OF 2002 EXCISE APPLICATION NO.12 OF 2002 EXCISE APPLICATION NO.12 OF 2002 The Commissioner of Central Excise, Mumbai III, Dadar (W), Mumbai 28 ...Applicant v/s M/s Century Rayon Ltd., Shahad, Kalyan ...Respondents Mr R.V. Desai with Mr P.S. Jetly, Mr A.S. Rao and Mr Y.R. Mishra for Applicant. Mr V. Sridharan with Mr Prakash Shah i/b M/s PDS Legal for Respondents. CORAM CORAM CORAM : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. DATE DATE DATE : 7TH OCTOBER 2008 7TH OCTOBER 2008 7TH OCTOBER 2008 =2= P.C.- 1. Both these applications were admitted on 27th April 2005 on the following question of law :- " Whether the Modvat credit is admissible on components of Diesel Generating Power Plant (DGPP) installed in the factory when the Diesel Generating Power Plants are exempted from payment of duty ?" 2. It is not in dispute that the Diesel Generating Power Plants on which Modvat credit is availed, have been used in the manufacture of final product and on which excise duty has been paid. The decision of the Tribunal is in accordance with the judgment of the Apex Court in the case of Escorts Ltd., v/s Commissioner of Central Excise, Delhi, reported in 2004(171) ELT 145 (SC). Since the question raised in this application is covered by the decision of the Apex Court, we dismiss the application. Rule is discharged with no order as to costs. . Parties to act on the copy of this order duly authenticated by the Associate / Private Secretary of the Court. =3= . Certified copy is expedited. ( D.K. DESHMUKH J.) ( J.P. DEVADHAR J.)