https://www.taxtmi.com/forum/issue?id=3306 No statutory time limit prevents availing CENVAT credit; the operative requirement is physical receipt of goods at the factory before claiming credit. Credit may be availed immediately on receipt of inputs or input services. For capital goods a portion may be claimed in the same financial year and the remaining portion in a subsequent year, subject to the condition that the goods have been received in the factory. en-us Tue, 23 Aug 2011 12:20:24 +0530 Thu, 23 Jan 2025 15:58:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3306 No statutory time limit prevents availing CENVAT credit; the operative requirement is physical receipt of goods at the factory before claiming credit. Credit may be availed immediately on receipt of inputs or input services. For capital goods a portion may be claimed in the same financial year and the remaining portion in a subsequent year, subject to the condition that the goods have been received in the factory. Discussion-Forum Central Excise Tue, 23 Aug 2011 12:20:24 +0530 https://www.taxtmi.com/forum/issue?id=3306