If suppose the cenvat credit on excise duty paid on capital goods is not utilised 50% in the current year and 50% in the subsequent year by as it is supposed to be utilised, Can the same be carried forward for subsequent periods?
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Cenvat credit-excise duty on capital goods
Replies (2)
There is no time limit to avail/ utilize CENVAT credit.
Yes you can freely utilize the balance credit w/o any restrictions
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