2009 (1) TMI 211

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....E/CO/75-76/2008 and Appeal Nos. E/1204 & 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 s....

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....be taken immediately on receipt of inputs in 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 ....