take cenvat credit

[Guest]

Dear sir,

Central Excise register new excistration take first time,  certificate  dt. 11.04.12

before registration he was purchase one item cenvat Rs. 10000.  Can we take cenvat credit in Part II Register

for this item.

 

AI Summary

Eligibility to Claim CENVAT Credit Before Registration Confirmed Under Rule 5(2); Maintain Records and Notify Superintendent. A query was raised regarding the eligibility to claim CENVAT credit for a purchase made before obtaining a Central Excise registration. The item in question had a CENVAT value of Rs. 10,000. The response confirmed that CENVAT credit could be claimed by declaring it in the appropriate register and preserving the invoice. It was also advised to inform the Range Superintendent about the records being maintained within one month of registration, as per Rule 5(2) of the Central Excise Rule, 2002.