TMI Blog2013 (2) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... tal goods and use thereof not being found otherwise, there shall not be denial of cenvat credit because those goods were acquired before registration. In favour assessee - E/499-500/2011-SM - - - Dated:- 18-7-2012 - MR. D.N. PANDA, J. Present for the Appellant : Shri.Abhishek Jaju. Present for the Respondent : Shri.Sanjay Jain. ORDER PER: D.N.PANDA There is no d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pute that the assessee registered under Rule 9 of the Central Excise Rules 2002 on 16-4-2007, which is a condition precedent for utilizing the Cenvat credit. It is also not in dispute that the assessee availed Cenvat credit during the period 2006-07. As the assessee had not yet registered its Unit under the Rules, the assessee was not entitled to utilize Cenvat credit in the year of acquiring the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Officer as well as the First Appellate Authority that they could not have utilized 100% credit is erroneous. The Tribunal was justified in setting aside the said irregularity and allowing Cenvat credit to the assessee in the next year of its availment under the Rules. 2. Ld. Counsel says that the cenvat credit has been availed in 2 spells and that remains uncontroverted by Revenue. 3. There ..... X X X X Extracts X X X X X X X X Extracts X X X X
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