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CENVAT Credit Valid from Receipt of Goods/Services; Not Affected by Accounting Entries; Avail Within 6 Months/1 Year.

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....CENVAT Credit - six months / one year from the date of issue of the invoices/ bills/ challans - The right to cenvat credit accrues on the date when the goods or service in question is received by an assessee, and such right cannot be modified just for making accounting entry in the other books or Part-II of the cenvat credit register (RG-23A) - Credit cannot be denied - AT....