2011 (3) TMI 174

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....br>288 of 2010 (O&M) - -<br>Central Excise<br>MR. JUSTICE ADARSH KUMAR GOEL, MR. JUSTICE AJAY KUMAR MITTAL, JJ. Mr. H.P.S. Ghuman, Standing Counsel for the appellant. &nbsp; ADARSH KUMAR GOEL, J. ....

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....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 C....