TMI BlogRegistrationX X X X Extracts X X X X X X X X Extracts X X X X ..... Registration X X X X Extracts X X X X X X X X Extracts X X X X ..... achinery, say 10 lacs, and paid 1 lac as cenvat. now my question is that whether As a SSI he can avail Cenvat of rs. 1 lac without registering into Central excise. Is rule 9 of central excise mandat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Assessee for Registration requirement before availing Cenvat credit.?? Thanks in advance. Reply By Rajagopalan Ranganathan: The Reply: Sir, It is held by Karnataka High court in CCE vs. Progres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sive Systems [2012 (267) ELT 473 (Kar. HC DB)] = 2011 (2) TMI 477 - KARNATAKA HIGH COURT that an SSI unit can take Cenvat credit of capital goods received when he was not registered. He can utilize th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e credit when he is registered and starts payment of excise duty. This decision is followed in Naughty Foods v. CCE (CESTAT-SMB)
Reply By varun arora:
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Thanks a lot Sir. X X X X Extracts X X X X X X X X Extracts X X X X ..... um - Knowledge Sharing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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