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2017 (1) TMI 357 - AT - Central ExciseMerger of two different units - denial of CENVAT credit on the ground that the said unmerged unit has taken the credit in respect of invoices issued in the name of other merged unit - Held that: - At the material time when the two units were different the objection could have been of any merit, but after the merger of two units into one, this objection cannot sustain. There is no time limit for availing Cenvat credit of inputs. Cenvat credit of inputs received earlier can be availed at a later date - In the instant case, the inputs invoices are dated 5-6-2006 to 31-7-2006 and the appellant have taken credit of the same on 31-1-2008. There is no dispute that the appellant have received the material in one of the two units, who later merged - credit allowed - appeal allowed - decided in favor of appellant.
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