2006 (6) TMI 379

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..... cate, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - The Revenue is in appeal. Respondents are an assessee of Central Excise engaged in the manufacture of Pharmaceutical products who were availing Cenvat credit. During the course of Audit, it was found that the assessee had availed Cenvat credit on certain ineligible goods as under :- Name of capital goods S.H. under CET, 985 L .....

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..... d during the said period the invoice on which the credit availed indicated the heading no. That should have been noticed at the time of defacing the document. The lapse on the part of the officers in having not noted the ineligibility would render the plea of time-bar to be justified. Therefore there was no Suppression or non-disclosure of usage was not required to be made at the relevant time. It .....

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