Assessee Loses CENVAT Credit for Missing Six-Month Deadline on Supplementary Invoices Due to Delayed Availment.

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....CENVAT Credit - duty paying documents - the credit has neither been availed immediately on the receipt of inputs nor has been availed within the six months of the issue of the receipts - assessee has contravened the time limit of both the provisions relevant for the availment of the cenvat credit even on supplementary invoices - credit not allowed....