2017 (2) TMI 199

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.... 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 provided under the provisions of Central Excise....

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....t, 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 was very well aware of clearances of goods u....

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....rocedure 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 certificate to their jurisdictional Superintendent. ....