https://www.taxtmi.com/caselaws?id=217012 Cenvat credit could not be denied merely because it was taken after one year, as the excise law and Cenvat Credit Rules did not prescribe any limitation period for availment of credit. The view that credit must necessarily be claimed within one year was unsupported by the statutory framework and was therefore incorrect. The denial of credit on the ground of delay was set aside, and the assessee succeeded. en-us Mon, 13 Aug 2012 00:00:00 +0530 Wed, 08 Jan 2014 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217012 Cenvat credit could not be denied merely because it was taken after one year, as the excise law and Cenvat Credit Rules did not prescribe any limitation period for availment of credit. The view that credit must necessarily be claimed within one year was unsupported by the statutory framework and was therefore incorrect. The denial of credit on the ground of delay was set aside, and the assessee succeeded. Case-Laws Central Excise Mon, 13 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217012