1 CEXA NO.85 of 2010 lgc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.85 OF 2010 The Commissioner of Central Excise, Thane-II, Mumbai : Appellant. versus M/s. S D Enterprises, Thane : Respondent. Mr.A S Rao a/w Mr.J B Mishra for the Appellant. None for the Respondent. CORAM :- V.C.DAGA & R.M.SAVANT,JJ. DATE :- 14th September ,2010 P.C. 1 Perused Appeal. 2 Heard learned counsel for the Revenue 3 It appears from the factual matrix that when the credit was taken on inputs, the final product was dutiable. Subsequently, the final product became exempted from the payment of duty. The question is, was it necessary to reverse the credit taken by the Assessee on inputs? The question has been answered in negative by the Tribunal relying on the Larger Bench Judgment of the Tribunal in the case of M/s. HMT v/s Union of India, reported in 2008(232) 217 (Tri.LB). We are informed that the said judgment has already been affirmed by the High Court of Punjab and Haryana, Chandigarh. We concur with the view taken by the Tribunal. 4 In that view of the matter, no substantial question of law is involved in the present Appeal. The Appeal is accordingly dismissed. (R.M.SAVANT,J.) (V.C.DAGA,J.)