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    <title>Cenvat Credit earned before registration whether admissible.</title>
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    <description>Cenvat credit on inputs and input services availed before registration is admissible where no rule forbids pre-registration credit, provided the taxpayer obtains registration, intimates the department, and claims credit for inputs in stock when eligible to discharge duty. The entitlement is conditional on procedural intimation and establishing eligibility at the time of duty payment.</description>
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      <description>Cenvat credit on inputs and input services availed before registration is admissible where no rule forbids pre-registration credit, provided the taxpayer obtains registration, intimates the department, and claims credit for inputs in stock when eligible to discharge duty. The entitlement is conditional on procedural intimation and establishing eligibility at the time of duty payment.</description>
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      <law>Service Tax</law>
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