Cenvat Credit earned before registration whether admissible.

[SUMAN KUMAR SUDAN]

 Dear Experts,                             28/02/2011

 I wish to know whether cenvat credit earned on  input rawmaterials and/or input services is admissible for the period prior registration.

Kindly quote some case laws also in support.

An early opinion is highly appreciated.

Thanking you.

regards,

suman kumar sudan.

AI Summary

Cenvat Credit on Inputs Before Registration: No Rule Restrictions, Inform Department Post-Registration for Compliance A user inquired whether Cenvat credit earned on input raw materials or services is admissible for the period before registration. An expert responded that there are no central excise rules preventing the availing of Cenvat credit before registration. However, it is necessary to inform the department after obtaining registration. The user can avail credit on inputs in stock when eligible for duty payment.