2009 (1) TMI 605

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..... has to be taken within a reasonable period has no basis - appeal dismissed - decided against Revenue. - E/1204 and 1240/2008 - A/88-91/2009-WZB/AHD - Dated:- 1-1-2009 - Shri B.S.V. Murthy, J. REPRESENTED BY : Shri D.S. Negi, SDR, for the Appellant. Shri M.J. Mehta, Consultant, for the Respondent. [Order]. These appeals have been filed against the order of the Commissioner (App .....

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..... that in the CBEC s Excise Manual of supplementary instructions in para 3.5 of Chapter 5, it has been clarified that Cenvat credit may 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 c .....

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