https://www.taxtmi.com/caselaws?id=374261 A six-month time limit for availing CENVAT credit introduced by notification operated prospectively, so invoices issued before the commencement date were not hit by that restriction. The invoice was treated as the relevant document evidencing receipt of inputs, and denial of credit for alleged absence of further documentary proof was found unsustainable where the invoices themselves recorded receipt. On that basis, the denial of CENVAT credit could not stand and relief followed. en-us Wed, 23 Jan 2019 00:00:00 +0530 Wed, 30 Jan 2019 07:03:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374261 A six-month time limit for availing CENVAT credit introduced by notification operated prospectively, so invoices issued before the commencement date were not hit by that restriction. The invoice was treated as the relevant document evidencing receipt of inputs, and denial of credit for alleged absence of further documentary proof was found unsustainable where the invoices themselves recorded receipt. On that basis, the denial of CENVAT credit could not stand and relief followed. Case-Laws Central Excise Wed, 23 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374261