IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.E.A. No.190 of 2010 Date of decision: 6.1.2011 Commissioner of Central Excise. -----Appellant. Vs. M/s Subhash Industries. -----Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Kamal Sehgal, Sr.Standing Counsel for the appellant/revenue. --- ADARSH KUMAR GOEL, J. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 (for short, “the Act”) against the order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi dated 4.1.2010 proposing to raise following substantial questions of law:- “i) Whether the Hon’ble Tribunal is right in holding that there is no rule under the Cenvat Credit Law for recovery of cenvat credit taken on inputs when the final product was dutiable, but the final product subsequently becoming exempt from payment of duty, despite provisions of Rule 3(2) and Rule 6(1) of Cenvat Credit Rules, 2002 not allowing Cenvat Credit on inputs used in the manufacture of exempted goods? C.E.A. No.190 of 2010 ii) Whether the Hon’ble Tribunal is right in allowing relief to the party holding that there is no rule under the Cenvat Credit Law for recovery of cenvat credit involved on the inputs lying unutilized and inputs contained in the final products as on 09.07.2004, the date from which the party opted to avail exempted under Notification No.30/2004-CE dated 09.07.2004?” Since it is stated by learned counsel for the appellant that the amount involved is only Rs.13,306/-, we do not find it necessary to go into the questions of law raised. The appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE January 06, 2011 (AJAY KUMAR MITTAL) ashwani JUDGE 2