Central Excise Appeal No.1 of 2010 -1- **** IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Central Excise Appeal No.1 of 2010 (O&M) Date of decision: 19.1.2011 Commissioner of Central Excise, Delhi-IV, Faridabad ...Appellant Versus M/s Eicher Tractor, 59 N.I.T., Faridabad ...Respondent CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MR.JUSTICE AJAY KUMAR MITTAL Present: Mr. H.P.S.Ghuman, Advocate for the appellant. **** ADARSH KUMAR GOEL, J ( Oral) . 1. Heard. The appeal is taken up for hearing as prayed for. 2. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 against the orders dated 24.10.2008 and 12.12.2008 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi raising following substantial questions of law:- “1. Whether Tribunal has erred in law by not appreciating the language of the relevant sub-rule 1 of Rule 6 of CENVAT Credit Rules, 2002 which clearly state that Cenvat Credit shall not be allowed on such quantity of inputs which is used in the manufacture of exempted goods? Central Excise Appeal No.1 of 2010 -2- **** 2. Whether the Tribunal was correct in ignoring the Hon'ble Supreme Court judgment in the case of M/s Albert David Ltd. Vs. CCE Meerut as reported in 2003 (157) ELT A81(SC)?” 3. The appeal was admitted on account of pendency of CEA No.78 of 2009 (Commissioner of Central Excise, Panchkula Vs. M/s H.M.T. (T.D.) Ltd. Pinjore) on the same question. 4. Learned counsel for the revenue fairly states that the said appeal has been dismissed and the question has been answered against the revenue vide order of this Court dated 5.4.2010. 5. In view of the above, this appeal is dismissed. (Adarsh Kumar Goel) Judge January 19,2011 (Ajay Kumar Mittal) Pka Judge