2009 (1) TMI 211

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....204 & 1240/2008) Shri D.S. Negi, SDR for Applicant Shri M.J. Mehta, Consultant for Respondent Per B.S.V. Murthy: These appeals have been filed against the order of the Commissioner (Appeals) wherein he allowed the delayed availment of CENVAT Credit of duty on various services received by them in connection with manufacturing activities. 2. Ld. DR submits that the appellants should have taken ....

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....the factory. This, however, does not mean, nor it is even envisaged that if the manufacturer does not take credit as soon as the inputs are received in the factory, he would be denied the benefit thereof." 3. I have considered the rival submissions. I find that there is no provision for denying credit because of delay nor there is any time limit for taking credit in the CENVAT Credit Rules and th....