V/s v. M/s.Shefjo Plastics

Mr.Shabbir Zaveri, representative of the respondent is present in person. AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. CORAM : V.C.DAGA CORAM AND J.P.DEVADHAR, JJ. : V.C.DAGA CORAM : 29th September 2005. DATED : 29th September 2005. DATED : 29th September 2005. DATED P.C.P.C.P.C. : : : ---- -------- . . Heard learned counsel for the appellant. By this appeal under section 35G of the Central Excise Act, 1944 the Revenue has raised following questions of law:

Tribunal Whether concluding either dt.28.02.93 duty on final product and avail modvat credit on inputs under Rule 57A? assessee notfn.1/93 option correct available exemption Tribunal expression Whether product ‘to’ order to allow the assessee to avail option? product exempt Rule correct 57C avails exemption excise leviable thereon altering excise . Both the questions referred to above are covered judgments Apex Court C.C.E. C.C.E. C.C.E. & & & C., C., C., Vadodara Vadodara Vadodara v. v. v. Narmada Narmada Narmada Chematur Chematur Chematur Pharmaceuticals Pharmaceuticals Pharmaceuticals Ltd., Ltd. Ltd. 2005 (179) ELT 276 (SC); Ichalkaranji Ichalkaranji Ichalkaranji Machine Machine Machine Centre Centre Centre Pvt. Ltd. Pvt. Ltd. Pvt. Ltd. v. v. v. C.C.E., C.C.E., C.C.E., PunePunePune, 2004 (174) ELT 417 (SC) C.C.E. C.C.E. C.C.E. & & & C. C. C. (Appeals), (Appeals), (Appeals), Ahmedabad Ahmedabad Ahmedabad v. v. v. Narayan Narayan Narayan Polyplast, Polyplast Polyplast 2005 (179) ELT 20 (SC). In observations Apex Court above-referred judgments, no substantial question of law is involved. Appeal is dismissed in limine with no order as to costs. J.) (J.P.DEVADHAR, J.) J.) (J.P.DEVADHAR, (J.P.DEVADHAR, J.) (V.C.DAGA, J.) J.) (V.C.DAGA, (V.C.DAGA,