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2017 (6) TMI 98 - AT - Central ExciseCENVAT credit - registration was granted by the department on 8th May, 2001. They started taking Cenvat credit on inputs w.e.f. 4th May, 2001 - denial on the ground that credit cannot be allowed without having registered the premises of appellant - Held that: - on 3rd May, 2001 when the appellant have applied for the registration, they deemed to have been registered from 3rd May, 2001, accordingly it cannot be said that they have taken modvat credit without being registered - Even if it is assumed that registration has been issued on 8th May, 2001 credit cannot be disallowed only on the ground that the appellant was not registered at the time of taking credit for the reason that there is no bar or restriction provided under provision for availing modvat credit in CER, 1944 prevailing at the relevant time - appeal allowed - decided in favor of appellant.
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