https://www.taxtmi.com/caselaws?id=353413 Rule 4 of the Cenvat Credit Rules, 2004 does not prescribe a fixed time limit for availing credit of additional customs duty. Credit cannot be denied merely because it was taken after a long delay where the duty-paid inputs were received and used in manufacture, and the delay resulted only from an inadvertent omission. The provision was treated as pari materia with the earlier Central Excise credit rule, under which limitation could not be implied when the rule itself contained none. On that basis, denial of Cenvat credit on the ground of delay was held unsustainable, and the assessee was entitled to avail the credit. en-us Wed, 15 Nov 2017 00:00:00 +0530 Thu, 04 Jan 2018 08:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353413 Rule 4 of the Cenvat Credit Rules, 2004 does not prescribe a fixed time limit for availing credit of additional customs duty. Credit cannot be denied merely because it was taken after a long delay where the duty-paid inputs were received and used in manufacture, and the delay resulted only from an inadvertent omission. The provision was treated as pari materia with the earlier Central Excise credit rule, under which limitation could not be implied when the rule itself contained none. On that basis, denial of Cenvat credit on the ground of delay was held unsustainable, and the assessee was entitled to avail the credit. Case-Laws Central Excise Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353413