cenvat credit eligible-reg

[Ramakrishnan Seshadri]

Dear Sir,

Whether the cenvat credit is eligible on the invoices received before the excise registration is obtained. can we claim this cenvat credit .

Please clarify.

Thanks & Regards,

S.Ramakrishnan

AI Summary

Cenvat credit eligibility: pre-registration invoices may be credited after registration, subject to stock submission and verification.
Cenvat credit on inputs and capital goods invoiced before excise registration may be claimed and utilized after registration; the manufacturer must take online registration and submit a stock statement of inputs and capital goods present at the time of registration. Departmental officers may, with written authorization, verify the stocks where doubts exist, and the manufacturer bears the responsibility to prove purchase and intended use.