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Central Excise - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Denial of CENVAT Credit - the time limit of six months ...

Case Laws     Central Excise

January 15, 2024

Denial of CENVAT Credit - the time limit of six months prescribed under Notification No.21/2014 dated 11.07.2014 is applicable only in respect of the invoices issued after 11.07.2014. As the invoices in this case were issued prior to this date , the time limit of six months is not applicable. - AT

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