CESTAT: Unregistered Entities Cannot Claim Credit Pre-Registration

The Appellate Tribunal CESTAT NEW DELHI dismissed the appeal as the credit sought by the unregistered appellant for a period before registration under the Central Excise Act, 1944, was not allowed. The Tribunal upheld the decision that such credit should not be availed by an unregistered entity.

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The Appellate Tribunal CESTAT NEW DELHI dismissed the appeal as the credit sought by the unregistered appellant pertained to a period before registration under the Central Excise Act, 1944. The Tribunal upheld the decision of the Commissioner (Appeals) that such credit should not be availed by an unregistered entity.

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