IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. S.T.A. No.49 of 2010 (O&M) Date of decision: 17.2.2011 Commissioner Central Excise. -----Appellant. Vs. M/s A.R. Castings 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. 1. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 against the order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi dated 22.12.2009 in Appeal No.ST/580/2008 proposing to raise following substantial questions 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 providing service in view of provisions of rule 3(5) of Cenvat Credit Rules, 2004?” S.T.A. No.49 of 2010 Learned counsel for the revenue fairly states that in view of amount involved in this appeal being about Rs.40,000/-, this Court need not go into the merits. Accordingly, the appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE February 17, 2011 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2