IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- OTHER TAX REF. CIVIL No. 47 of 2003 COMMISSIONER OF CENTRAL EXCISE JAIPUR V/S M/S SHIV AGRICO IMPLEMENTS LTD BY POST Mr. VIVEK SHRIMALI for Mr. RAVI BHANSALI, for the respondent Date of Order : 17.9.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI KISHAN SWAROOP CHAUDHARI,J. ORDER ----- The statement of case has been received. Now instead of listing the matter for hearing, what we find is that the controversy involved in the present case is squarely covered against the Revenue by a judgment of this Court dated 11.2.2008 passed in Other Tax Reference Civil No.31/04 and 32/04 in the case of this very assessee for different assessment years. Accordingly, this reference petition is also decided on the same lines and for the same reasons. It is held that the assessee could not be denied the modvat credit on captive consumption of the inputs. The question is thus, answered against the Revenue and in favour of the assessee. ( KISHAN SWAROOP CHAUDHARI ),J. ( N P GUPTA ),J. /tarun/