https://www.taxtmi.com/forum/issue?id=107027 The notification added a six month proviso limiting Cenvat credit for inputs and input services but did not amend the rule on capital goods; accordingly capital goods credit is governed by the specific capital goods conditions-receipt in the factory and staged availing across the year of receipt and a subsequent year-though some argue the time limit should still apply and practitioners are advised to claim promptly to avoid disputes. en-us Mon, 14 Jul 2014 14:11:43 +0530 Thu, 23 Jan 2025 15:57:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107027 The notification added a six month proviso limiting Cenvat credit for inputs and input services but did not amend the rule on capital goods; accordingly capital goods credit is governed by the specific capital goods conditions-receipt in the factory and staged availing across the year of receipt and a subsequent year-though some argue the time limit should still apply and practitioners are advised to claim promptly to avoid disputes. Discussion-Forum Central Excise Mon, 14 Jul 2014 14:11:43 +0530 https://www.taxtmi.com/forum/issue?id=107027