2017 (5) TMI 1246

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....., precise and tools falling under Chapter Heading 8207 9090 of the First Schedule to the Central Excise Tariff Act (CETA), 1985 and are availing the CENVAT credit on inputs, capital goods and input services. During the course of scrutiny of the record by the department, the department found following irregularities: Sl. No. Nature of Audit Objection Contraventions Central Excise Duty/Cenvat Credit Involved 1 Removal of Cenvat availed inputs (as such) to specified research institutions under the claim of exemption under Notification No.10/97-CE dated 1.3.1997 as amended without reversal of an amount equal to Cenvat Credit availed. Rule 3(5) & 4(b) of Cenvat Credit Rules 2004 Rs.11,265/- 2 Non-receipt of re-ware....

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....ssioner (A) that the entire demand is barred by limitation as there is no suppression on the part of the appellant. 3. Heard both the parties and perused the records. 4. Learned consultant for the appellant submitted that for the manufactured goods, the appellants would remit duty of excise and on removal of goods as such also, the appellant discharges duty of excise and avails CENVAT credit on inputs and input services. He further submitted that with regard to the issue of removal of CENVAT credit availed inputs under Notification No.10/1997 without reversal of credit, he submitted that the appellant had provided details to the department during the course of audit. He further submitted that the appellant had already reversed credit ....