Cenvat Credit can be taken within 1 year from date of Invoice/Bill/Challan (Documents mentioned in Rule 9 (1)

(Note:-Earlier the period was  6 months)


Input can be taken even if

  • Goods received, the payment for the inputs to the supplier is pending.
  • Inputs are only received not yet utilized


Goods purchased for 100 lacs+12.5% Excise duty

Bill date- 22 July 2015

Goods received in factory -25 July 2015

What is duration during which Input available

View Answer
  1. Indirect Tax
  2. Amendments Indirect Tax for 2016 2017 Exams

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.