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2018 (11) TMI 294
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....ate for Appellant Shri Pawan Kumar Singh, Supdt (AR), for Respondent ORDER Per: Archana Wadhwa After hearing both the sides duly represented by learned Advocate Shri Rajesh Chhibber appearing on behalf of the appellant & learned A.R. Shri Pawan Kumar Singh appearing on behalf of revenue, we find that the disputed issue in present appeal relates to reversal of Cenvat credit of duty avai....
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....of Cenvat Credit Rules were amended, making it obligatory on the part of the manufacture to reverse the credit in respect of written off Cenvatable inputs. However, he assails the impugned order on the ground of limitation by submitting that the audit was conducted in their factory in the year 2007, when the said non reversal of credit in respect of written off inputs was noticed and objected too.....
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....ts, as also by appreciating the fact that the appellant is a public sector undertaking and there can be no intent to evade duty, we find favour with the appellant's submission on the point of limitation. Tribunal in the case of Commissioner of Central Excise, Allahabad Vs Bharat Yantra Nigam Ltd. reported as 2014 (36) STR 554 (Tri.-Del.) and in the case of Rajasthan Renewable Energy Corpn. Ltd. Vs....