2015 (2) TMI 1011

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..... JUDGEMENT Per: Ashok Jindal: 1. The Revenue is in appeal against the impugned order passed by the learned Commissioner (Appeals) where the learned Commissioner (Appeals) allowed availment of Cenvat Credit taken on inputs after three years of its purchase. 2. The brief facts of the case are that the respondent procured inputs namely oxygen during the period April 2003 to October 2005 and they....

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....in 2011 (270) ELT 115 (Tri-Mum). 5. Heard the parties and considered the submissions. 6, In Cenvat Credit Rules, 2004 there is no time period prescribed of taking the Cenvat Credit on inputs. In the case of SGS India Pvt. Ltd. (supra) the issue came up before this Tribunal and the Tribunal held that Cenvat credit can be taken at any time after purchase of the goods. Further the case law cited by....