C. E. paid before registration can availed CENVAT Credit

[Anil Roy]

Dear All,

We are in progress for set a new unit and in this process we have paid Central Excise to our vendors for purchasing Machinaries, Electrical Items, Iron Made Shed etc.

Now, we are going to registered with Central Excise Department. Now, the quistion is 'Can we get CENVAT Credit' of tax paid to our vendors before registration'. Further, the bills issued by our vendors are not contained our Central Excise Number.

Regards,

Anil Roy

AI Summary

Companies Can Avail CENVAT Credit on Pre-Registration Purchases if Proper Documentation is Maintained; Construction Goods Excluded A company setting up a new unit inquired about availing CENVAT Credit for taxes paid on machinery and other items purchased before obtaining Central Excise registration. Several respondents confirmed that CENVAT Credit is possible if proper documentation is maintained, such as invoices with required details. They emphasized that goods used for construction are excluded from credit eligibility. Some respondents shared case law and departmental clarifications supporting credit availability under specific conditions. However, there was a request for a clear, rule-based explanation, as some participants remained uncertain about the process.