If the credit can be taken immediately at the end of the month, ...
Flexibility in CENVAT Credit Claims: Rule 4(1) Allows Up to Two Years Post-Receipt of Inputs.
January 16, 2020
Case Laws Central Excise AT
If the credit can be taken immediately at the end of the month, it can be taken after end the year or at the end of 2 years for that matter; the only restriction placed even under the Rule 4 (1) of the CENVAT Rules, 2004 is that credit cannot be taken before the receipt of inputs.
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