hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 74 OF 2009 M/s. Metal Press India ... Appellants Versus The Commissioner of Central Excise, Mumbai ... Respondent Mr. Prakash Shah i/by PDS Legal for Appellants. Mr. P.S. Jetly for Respondents. CORAM : F.I. REBELLO & A.M. KHANWILKAR, JJ. DATED : OCTOBER 06, 2009 P.C. We have perused the impugned order of the learned tribunal. We find that the findings of fact has been recorded that the raw material used in the manufacturing goods, no duty was paid and hence, the appellants herein were not entitled to MODVAT credit. These are purely findings of fact. The question of law would not arise. Appeal dismissed. (A.M. KHANWILKAR,J.) (F.I. REBELLO,J.)