Cenvat credit cannot be denied for delayed registration updation where the amended address was duly applied for and undisputed.

Administrative delay in recording an amended registration address did not defeat entitlement to Cenvat credit where the assessee had duly filed the amendment application and the factual basis for the change was undisputed. The credit claim on invoices issued after the amendment request could not be denied merely because the registration records were updated later by the department. The operative principle is that formal updation of registration particulars is not decisive when the amendment was already sought and accepted on the same factual basis.

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Issues: Whether delay by the department in recording the appellant's change of address in registration could justify denial of Cenvat credit on invoices issued after the application for amendment of registration.

Analysis: The application for change of address was undisputed, and the subsequent recording of the new address in the registration records was delayed by the department. The application for amendment was accepted later on the same factual basis, showing that the new address had been sought to be updated from the date of application. Once the department did not dispute the filing and basis of the amendment request, credit could not be denied merely because formal updation of the registration was recorded later.

Conclusion: The appellant was entitled to Cenvat credit on invoices issued after the application for amendment of registration showing the new address.

Final Conclusion: Administrative delay in updating registration particulars did not defeat entitlement to Cenvat credit where the amendment application was duly made and its basis was not in dispute.

Ratio Decidendi: Delay in formal recording of amended registration particulars cannot be used to deny substantive tax credit arising after a duly filed amendment application when the factual basis for the change is undisputed.

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