Claim of Cenvat before registration.

[Asked by Guest]

We are bringing a new dairy unit in Distt. Ludhiana of Punjab. We have applied for the Central Excise Registration but the deptt has returned the application that the registration cannot be granted at the initial stage when the civil work has not completed. But noe we have progressed about 40-50% of civil work and machinery has started coming in on which we wish to avail the cenvat credit. can your expert team through light on this issue of registration. and how can the cenvat can be claimed on the items received at the site before having the registration.

AI Summary

Cenvat credit can be claimed for inputs received before registration if records are maintained and registration follows.
Registration is not a precondition to acquiring inputs, input services or capital goods eligible for Cenvat credit; taxpayers who receive eligible items before formal registration must maintain contemporaneous records and evidence of use so they can claim the accumulated credit once registration is obtained, and may seek higher administrative recourse if registration is improperly denied.