IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.E.A. No.291 of 2010 (O&M) Date of decision: 6.4.2011 Commissioner of Central Excise. -----Appellant. Vs. M/s Durable Pipes Pvt. Ltd. -----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. --- 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 19.1.2010, Annexure A-3, proposing to raise following substantial questions of law:- “i) Whether the Hon’ble Tribunal is right in rejecting the appeal of the Department on the ground that Generator Set i.e. capital goods cleared by the party as Generator Set, after use for more than 2 years could not be treated as clearance of capital goods “as such” in view of provisions of Rule 3(5) of the Cenvat Credit Rules, 2004? C.E.A. No.291 of 2010 ii) Whether an amount equal to the amount of credit taken at the time of receipt of capital goods was not required to be reversed/paid in terms of provisions of Rule 3(5) of the Cenvat Credit Rules, 2004 when there was no provision for payment of duty on the depreciated/ transaction value? iii) Whether the Hon’ble Tribunal is right in not considering and upholding the provisions of Rule 3(5) of Cenvat Credit Rules, 2004 as applicable during 1.3.03 to 12.11.07 (covering the material period) which provided for reversal of equal amount of Cenvat credit taken at the time of receipt of capital goods when such capital goods are cleared as such?” Learned counsel for the revenue fairly states that the amount involved in the appeal is around `34,000/- and as per the latest policy of the Department, the appeals are to be filed in such matters if valuation involved is `2 lacs or more. In view of above, this appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE April 06, 2011 (AJAY KUMAR MITTAL) ashwani JUDGE 2