IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH CEA No.93 of 2009 (O&M) Date of Order: 15.12.2009 Commissioner of Central Excise Commissionerate, Ludhiana ...Appellant Versus M/s Basant Mechanical Works (Regd) 70-72, Industrial Area-B, Ludhiana (Punjab) ....Respondent CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON'BLE MR. JUSTICE JASWANT SINGH Present: Mr. Sukhdev Sharma, Advocate for the appellant. 1. To be referred to the Reporter or not? 2. Whether the judgment should be reported in the Digest? M.M. KUMAR,J The question of law raised in the instant appeal filed under Section 35(G) of the Central Excise Act, 1944 has already been settled by this Court in the case of C.C.E, Chandigarh v. C.N.C Commercial Ltd 2008 (224) ELT 239. Tribunal in its order has placed reliance on the aforesaid judgment and has answered the question in favour of the dealer-respondent. The question raised is whether credit taken on inputs at the time when the final demand was raised is required to be reversed when subsequently such products becomes exempted from the payment of duty. Accordingly, revenue followed the judgment of this court in the aforesaid case. We dismiss the appeal as no substantive question of law would emerge from the order of the Tribunal. ( M.M. KUMAR ) JUDGE December 15, 2009 ( JASWANT SINGH ) manoj JUDGE