Cenvat credit - Prior to registration

[Ram Babu]

Sir: Pl clear that can we get the cenvat credit on bills which are prior to the Registration? we have registered with central excise on 28.09.2006 but we have procured the material from 01.09.2006. On these purchase bills suppliers marked for our ECC no. Applier For please clarify can we get Cenvat credit on these bills or not

[Madhukar N Hiregange]

If the inputs are in stock you can certainly get the credit for the past period. If you have used the inputs for [providing taxable servcies in the past that also can be availed. However periods of over 1 year may result in demands from the department.

[Madhukar N Hiregange]

Yes you can get the credit provided that the inputs are used for providing the taxable servcies and you do not clai any deduction for the value of goods sold.

AI Summary

Eligibility for Cenvat Credit on Pre-Registration Purchases: Key Conditions and Potential Departmental Demands Explained. A query was raised about the eligibility to claim Cenvat credit on purchase bills dated before obtaining central excise registration on 28.09.2006. The materials were procured starting 01.09.2006. The response clarified that Cenvat credit can be availed if the inputs are in stock or used for providing taxable services, provided no deductions are claimed for the value of goods sold. However, claims for periods exceeding one year might attract demands from the department.