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Issue ID : 2841
- 0 -

Cenvat Credit earned before registration whether admissible.

Date 28 Feb 2011
Replies1 Answers
Views 1386 Views

 Dear Experts,                             28/02/2011

 I wish to know whether cenvat credit earned on  input rawmaterials and/or input services is admissible for the period prior registration.

Kindly quote some case laws also in support.

An early opinion is highly appreciated.

Thanking you.

regards,

suman kumar sudan.

1 answers
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Replied on Apr 28, 2011
1.

No central excise rules restricts to avail cenvat credit before registration. But you must have to intimate this to department after taking the registration.you can avail credit on inputs lying on stock when you will be eligilbe for payment of duty.

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