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Cenvat credit on input services availed prior to initiation of manufacturing activity is admissible

Central Excise - By: - Bimal jain - Dated:- 19-12-2015 - Shree Cement Ltd. Vs. Commissioner of Central Excise, Jaipur [2015 (10) TMI 2198 - CESTAT NEW DELHI] Facts: The Department denied the Cenvat cr .....

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to start of production. Held: The Hon ble CESTAT, New Delhi, held that a plain reading of Rule 3 and Rule 7 of the Credit Rules clarifies that there would be no restriction if assessee avails Cenvat .....

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