Cenvat Credit Dispute: Timing of Availment on Capital Goods Deemed Irrelevant Despite Date Differences.

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....Availement of Cenvat Credit before receipt - Capital goods received on 22.12.05 credit availed in november - When the date of payment was 5th January, 2006, on this count, it does not make any difference that the credit was shown to have taken in the month of November or December 2005..... - AT....