https://www.taxtmi.com/forum/issue?id=3554 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. en-us Sat, 12 Nov 2011 11:32:57 +0530 Thu, 23 Jan 2025 15:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3554 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. Discussion-Forum Central Excise Sat, 12 Nov 2011 11:32:57 +0530 https://www.taxtmi.com/forum/issue?id=3554