1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPLICATION NO.18 OF 2002 The Commissioner of Central Excise ...Applicant vs. M/s.Suchak Paper Mfg.Co.Pvt.Ltd. ...Respondent. --- Ms.S.V.Bharucha, for applicant. Mr.Patankar, for Respondent. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 21st October,2008. P.C.:- 1. This application was admitted on 28.4.2005 on the following question of law: “Whether synthetic wire cloth and felt which are used for the functional operation of the paper making machinery can be treated as input used in or in relation to the manufacture of the final product paper and paper board, in terms of the provisions of Rule 57A of the Central Excise Rules,1944.” 2 The Tribunal has allowed the claim of the assessee by following its decision reported at “1996(15) RLT 144 (Union Carbide (India) Limited Vs. Collector)”. The learned Counsel appearing for applicant fairly states that the decision of the Tribunal in the case of Union Carbide (India) Limited (supra) has been accepted by the Revenue. In view of this, the application cannot be entertained. It is dismissed. Rule discharged. No order as to costs. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)