*1* kps IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.99/2004 The Commissioner of Central Excise-II. ..Appellant -Versus- M/s U.S.V. Ltd.. ..Respondents. ........... Mr.A.S.Rao, Advocate for the Appellant. Mr.Karl Shroff, Advocate i/b M/s Dhru & Company, for the Respondents. .......... CORAM : V.C.DAGA & K.K.TATED, JJ. Date : 11th January, 2010. P.C. 1 Heard the learned counsel for Revenue and the learned counsel for Respondents. 2 This appeal was admitted by an order dated 21st September, 2005 to consider the following substantial question of law:- “Whether the assessee was not entitled to avail modvat credit of duty on “Ciat Cooler LPG 300” falling under Ch.No.8418.61 in view of the goods falling under Ch.S.H.8418 being not included under the provisions of Rule 57Q of Central Excise Rules, 1944?” 3 We were taken through the order in original as well as *2* the orders passed by the first Appellate Authority confirmed by the Tribunal. The first Appellate Authority has categorically recorded the finding as under:- “Thus, only compressors which are classifiable under heading 8418 and used in refrigeration and air-conditioning appliances and machinery falling under chapter 84.15 or 84.18 are only excluded and that all the products classifiable under ch.84.18 are not excluded.” The aforesaid view is affirmed by the Tribunal. Both the authorities have recorded concurrent finding of facts which, according to us, are just and reasonable. The impugned order, therefore, cannot be faulted. Thus, the question stands answered against the Revenue and in favour of the Respondents affirming the order passed by the Tribunal. 4 In the result, appeal is dismissed with no order as to costs. (K.K.TATED, J.) (V.C.DAGA, J.)