https://www.taxtmi.com/caselaws?id=250064 The Tribunal allowed the appeals, setting aside the orders denying the appellant Cenvat Credit. It held that the appellant was eligible for the credit as the goods were used for manufacturing excisable products after setup, emphasizing that registration is not a prerequisite for credit eligibility. The judgment highlighted the importance of reducing tax cascading effects and upheld the appellant's right to avail Cenvat Credit for duty paid on capital goods and service tax on input services consumed in setting up manufacturing facilities. en-us Wed, 16 Jul 2014 00:00:00 +0530 Sat, 17 Jan 2015 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250064 The Tribunal allowed the appeals, setting aside the orders denying the appellant Cenvat Credit. It held that the appellant was eligible for the credit as the goods were used for manufacturing excisable products after setup, emphasizing that registration is not a prerequisite for credit eligibility. The judgment highlighted the importance of reducing tax cascading effects and upheld the appellant's right to avail Cenvat Credit for duty paid on capital goods and service tax on input services consumed in setting up manufacturing facilities. Case-Laws Central Excise Wed, 16 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250064