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    <title>capital goods</title>
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    <description>The Cenvat Credit on capital goods is available only after registration. Where capital goods were received prior to registration, the assessee should apply for registration, intimate the jurisdictional excise department of the facts, and may avail the credit after registration upon commencement of commercial production of the finished goods.</description>
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      <description>The Cenvat Credit on capital goods is available only after registration. Where capital goods were received prior to registration, the assessee should apply for registration, intimate the jurisdictional excise department of the facts, and may avail the credit after registration upon commencement of commercial production of the finished goods.</description>
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