hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPLN. NO. 21 OF 2001 Commissioner of Central Excise ... Appellant Versus M/s. Pepsico India Holdings Ltd. ... Respondent Mr. A.S. Rao with Mr. J.B. Mishra for the Appellant. Mr. V. Sreedharan with Mr. Jas Sanghavi i/by P.D.S. Legal for Respondent. CORAM : F.I. REBELLO & A.M. KHANWILKAR, JJ. DATED : OCTOBER 08, 2009 P.C. The learned counsel points out that on similar issue other appeals are pending. The question in respect of which refrence is sought reads is as under : “Whether on the facts and circumstances of the case, the tribunal was right in law in holding that the assessee was entitled to avail Modvat Credit on inputs namely polyster preforms under cover of invoice issued under Rule 100E, failing to appreciate that Modvat Credit is allowed to the extent of additional duty of Customs (CVD) only as restricted by Notification No. 177/86?” The learned tribunal is directed to make reference to this court within eight weeks from today. On the reference being received by this court, the same to be placed along with Central Excise Appeal No. 166 of 2007. Application disposed of accordingly. (A.M. KHANWILKAR,J.) (F.I. REBELLO,J.)