JUDGMENT N. Kumar, J.—This is an appeal by the revenue against the order passed by the Tribunal (2009 (240) E.L.T. 78 (Tribunal)) holding that the welding table used for welding which is used for production and therefore, the utility is used in relation to final products because the definition of input is very wide and the scope is very large bringing within its the ambit, all the goods which are used within the factory in or in relation to the manufacture. Therefore, the Tribunal held that the Assessee is entitled to the benefit of CENVAT Credit on the tax paid on the input. 2. The question whether the Assessee is entitled to the benefit of CENVAT credit on the tax paid in respect of welding table necessarily involves a question among other things as to the determination of any question having a relation to the rate of duty of excise or to the value of goods for the purpose of assessment, which the Apex Court alone is entitled to decide under Section 35L of the Central Excise Act, 1944 and it does not fall within the jurisdiction of this Court under Section 35G which is invoked by the Appellant. 3. In that view of the matter, the appeal is rejected as not maintainable reserving liberty to the Appellant to approach the Apex Court challenging the very same order. 4. The registry is directed to return the certified copies, which are filed along with this appeal memo, enable the revenue to approach the Supreme Court.