https://www.taxtmi.com/circulars?id=53102 The six-month limitation in the CENVAT Credit Rules applies only to taking credit for the first time from the date of issue of an eligible document. Subsequent re credit of amounts reversed under the provisions dealing with non-payment for input services, write offs of inputs or capital goods before use, or non return of inputs from a job worker is not subject to the six month rule, provided the original credit was timely taken and the conditions for re credit are met. en-us Wed, 19 Nov 2014 00:00:00 +0530 Fri, 28 Nov 2014 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53102 The six-month limitation in the CENVAT Credit Rules applies only to taking credit for the first time from the date of issue of an eligible document. Subsequent re credit of amounts reversed under the provisions dealing with non-payment for input services, write offs of inputs or capital goods before use, or non return of inputs from a job worker is not subject to the six month rule, provided the original credit was timely taken and the conditions for re credit are met. Circulars Central Excise Wed, 19 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53102