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

Cenvat credit eligibility for duties paid before registration depends on invoice compliance, recordkeeping, and exemption rules.
Cenvat credit for inputs and capital goods purchased before Central Excise registration may be claimed if the supplier invoice contains the prescribed particulars, the taxpayer maintains and declares detailed records in the first return, excluded items such as construction materials are not claimed, and capital goods credit under a value based exemption can be accumulated for utilisation after crossing the exemption threshold, with phased availment permitted under the credit rules and subject to departmental verification.