It's part of Ahead Nero (burning software). No idea what it does, but I doubt anything bad will happen if you remove it. No guarantees of course, I'd just try it.
I'm running Nero v5.5.3.5 and I don't have that file at all. InCD was the only program that went straight into my startup and I disabled going through msconfig/startup. I would just disable nerocheck.exe until I had more info.
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