IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 29 OF 2004. Commissioner of Central Excise, Mumbai III. .. Appellant. V/s. M/s Raymond Woolen Mills Ltd. ... Respondent. Shri M.I. Sethna, Senior Counsel with Suresh Kumar i/b Dr. T.C. Kaushik for the appellant. Shri Prakash D. Shahg o/b PDS Legal for the respondent. CORAM CORAM CORAM : V.C.DAGA AND J.P. DEVADHAR, JJ. : V.C.DAGA AND J.P. DEVADHAR, JJ. : V.C.DAGA AND J.P. DEVADHAR, JJ. DATED DATED DATED : 14.9. 2005. : 14.9. 2005. : 14.9. 2005. P.C. P.C. P.C. : : : ---- ---- ---- . Heard learned Counsel for the Revenue. . Considering the concurrent findings of fact that the inputs were specified under Rule 57A and used in the manufacture of specified final product, we do not see any substantial question of law involved in this appeal. Appeal is thus, dismissed in limine with no order as to costs. (J.P. (J.P. (J.P. DEVADHAR,J.) DEVADHAR,J.) DEVADHAR,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.)