Judgment Jawahar Lal Gupta, J. 1. The Revenue has filed this petition under Section 35H(1) of the Central Excise Act, 1944 with the submission that the following questions of law arise for the consideration of this Court :- "(i) Whether Saru Pagrett-O (Teeming Compound), Magnesite Ramming Mass Nozolux, Carnex Impad and Tundak Noxolux and Refractory Bricks falling under Chapter sub-heading 68-07,00 which were received before 23-7-96 and grinding wheels received in the factory before 31-8-96 were covered under the definition of capital goods during the relevant period when the same were not used for producing or processing of any goods or for bringing about any change in any substance for the manufacture of final product or which found no mention under Sub-clause (d) of Clause (1) under Explanation to Rule 57Q of the Central Excise Rules, 1944 ? (ii) Whether amendments made in Rule 57Q vide Notification No. 11/95-C.E., dated 16-3-95, Notification No. 14/96-C.E., dated 23-7-96 and Notifica-tion No. 25/96-C.E. (N.T.), dated 31-8-96 have retrospective effect or not ? (ii) Whether the credit on these item are allowed under Rule 57A which states that the credit of duty is allowed, which has been paid on the goods used in or in relation to the manufacture of final product, but does not include machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing of any goods or for bringing about any change in any substances in or in relation to the manufacture of final products (which amply clarifies that the credit on these items is not admissible under Rule 57A of the Rules as inputs) ?" 2. Mr. CM Sharma, learned Counsel for the Revenue, very fairly states that in view of the decision of the Tribunal in CCE v. Lender Engineering Works [1994 (74) E.L.T. 605], the claim of the Revenue cannot be sustained. Since the Revenue has accepted the correctness of the decision in the case of 1 Paragraph number as per certified copy. Leader Engineering Works, he submits that even the present petition is liable to be dismissed. 3. Ordered accordingly.