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2021 (10) TMI 530 - AT - Central ExciseCENVAT Credit - time limitation - denial of credit on the ground that appellant has not availed the Cenvat credit immediately on receipt of inputs therefore, it becomes time bar - period of 2009-2010 and 2010-11 in July 2013 - HELD THAT:- This issue has been considered by the Honb’le Punjab and Haryana High Court in the case of INDUSTRIAL CABLES VERSUS COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH [2009 (1) TMI 281 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH] wherein the same issue of limitation for availing the Cenvat credit was considered and it was held that The interpretation of Rule 57G adopted by the Tribunal is incorrect and unjust and, therefore, the period of limitation of six months imported by the Tribunal in Rule 57G is unsustainable as the Tribunal or the Courts are not competent to import any specific period of limitation by implication. It is thus settled legal position of law the cenvat credit cannot be denied on the ground of limitation in absence of any statutory time limit prescribed - appeal allowed - decided in favor of appellant.
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