https://www.taxtmi.com/caselaws?id=235028 A manufacturer does not lose entitlement to capital goods Cenvat credit merely because it availed SSI exemption, surrendered registration, and later re-registered after the exemption position changed. The operative principle is that SSI exemption and relief from registration formalities do not alter the status of the unit as a manufacturer of excisable goods, and credit earned on duty-paid capital goods remains available if manufacturing activity continues and the Cenvat conditions are otherwise met. On that basis, the credit could not be denied solely for the intervening exemption period and registration change. en-us Tue, 17 Apr 2012 00:00:00 +0530 Sat, 06 Sep 2014 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235028 A manufacturer does not lose entitlement to capital goods Cenvat credit merely because it availed SSI exemption, surrendered registration, and later re-registered after the exemption position changed. The operative principle is that SSI exemption and relief from registration formalities do not alter the status of the unit as a manufacturer of excisable goods, and credit earned on duty-paid capital goods remains available if manufacturing activity continues and the Cenvat conditions are otherwise met. On that basis, the credit could not be denied solely for the intervening exemption period and registration change. Case-Laws Central Excise Tue, 17 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235028