IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.E.A. No.288 of 2010 (O&M) Date of decision: 9.3.2011 Commissioner of Central Excise. -----Appellant. Vs. M/s Bassi Alloys Pvt. Ltd. -----Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. H.P.S. Ghuman, Standing Counsel for the appellant. --- 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 20.1.2010, Annexure A-3, proposing to raise following substantial question of law:- “Whether the credit of input service availed at the time of receipt of inputs and related to such inputs is required to be reversed when the inputs are cleared as such without being used for either manufacture of goods or for providing service in view of provisions of rule 3(5) of Cenvat Credit Rules, 2004? C.E.A. No.288 of 2010 Learned counsel for the revenue fairly states the matter is covered against the revenue by judgment of this Court in CCE v. Punjab Steels 2010(260) ELT 521. In view of above, this appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE March 09, 2011 (AJAY KUMAR MITTAL) ashwani JUDGE 2