IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.229 OF 2007 The Commissioner of Central Excise ..Appellant. V/s. M/s.Asiatic Gases Ltd. ..Respondent. Mr.Y.K.Shinde for Appellant. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 23RD JULY, 2008 P.C. : 1. Heard learned counsel for the appellant. 2. There is clear finding of fact recorded that though initially documents were not available, when the credit was actually availed, these documents were available. In view of this, no substantial question of law arises. The appeal is dismissed. No costs. D.K. DESHMUKH, J. J.P. DEVADHAR, J.