https://www.taxtmi.com/caselaws?id=125754 Cenvat credit could not be denied merely because it was availed belatedly. The Cenvat Credit Rules contained no express time limit for taking credit after receipt of inputs or input services, and the Revenue's reliance on a supposed reasonable period had no statutory basis. Board instructions also did not prescribe any enforceable time restriction. The objection based solely on delay was therefore untenable, and credit remained admissible in the absence of a specific rule barring late availment. en-us Thu, 01 Jan 2009 00:00:00 +0530 Mon, 28 Aug 2017 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125754 Cenvat credit could not be denied merely because it was availed belatedly. The Cenvat Credit Rules contained no express time limit for taking credit after receipt of inputs or input services, and the Revenue's reliance on a supposed reasonable period had no statutory basis. Board instructions also did not prescribe any enforceable time restriction. The objection based solely on delay was therefore untenable, and credit remained admissible in the absence of a specific rule barring late availment. Case-Laws Central Excise Thu, 01 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125754