TMI Blog2017 (1) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rged unit and certain credit was denied on the ground that the said unmerged unit has taken the credit in respect of invoices issued in the name of other merged unit. The appellant paid the said amount through PLA. After the permission was granted to transfer credit lying in both the unmerged unit into a new unit, the appellants sought to take the credit on the said invoices once again by writing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the Cenvat credit on inputs where the invoices was received in the name of their sister unit (which later merged with them). He argued that in absence of any allegation regarding non-receipt of goods or non-use of goods for the specified purpose and credit should not have been disallowed. He argued that they had deposited the said amount through PLA to buy peace. He further argued that once two ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or 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. 5. In these facts and circumstances of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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