2017 (2) TMI 199

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.... Advocate for the Appellants Shri. S.V. Nair, Asstt. Commissioner(A.R.) for the Respondent Order The appellant had cleared various consignments availing exemption Notification No. 6/2002-CE dated 1-3-2002. At the time of clearance of the goods they have reversed the Cenvat credit attributed to the input used in the manufacture of exempted goods. The exemption was based on procedure provid....

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....dvocate appearing on behalf of the appellant, he submits that demand is time bar for the reason that clearance under exemption were made against CT-2 certificate. On each and every clearances under exemption they have reversed the credit on the pro- rata basis and the same was declared on the invoices. He submits that copy of CT-2 certificate were submitted to the department therefore department w....

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....ption were made against CT-2 certificate as per procedure laid down under the provisions of Central Excise (Removal of the Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001. The CT-2 certificate obtained from the jurisdictional Asstt. Commissioner of the buyer was provided to the supplier of the goods and supplier of the goods is under obligation to submit CT-2 cer....