Cenvat Credit Rules, 2002: Appellant Entitled to Unutilized Credit Post One-Year Gap Due to No Time Limit Specified.

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....Cenvat credit lying unutilized in stock on 1.3.2003 denied - appellant has availed credit after a gap of one year - There is no time limit prescribed under Cenvat Credit Rules, 2002 during the impugned period, therefore the appellant is entitled to take credit - AT....