https://www.taxtmi.com/forum/issue?id=107177 Excise registration should be obtained after factory construction because a plant layout is required; registration must precede engaging in manufacture or use of excisable goods. Cenvat credit on capital goods received during initial set up is admissible only after the factory is registered and production has commenced; goods used for construction are excluded from the capital goods definition and not eligible for credit. SSI exemption applies only to units meeting statutory registration and eligibility criteria. en-us Sat, 16 Aug 2014 11:14:51 +0530 Thu, 23 Jan 2025 15:57:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107177 Excise registration should be obtained after factory construction because a plant layout is required; registration must precede engaging in manufacture or use of excisable goods. Cenvat credit on capital goods received during initial set up is admissible only after the factory is registered and production has commenced; goods used for construction are excluded from the capital goods definition and not eligible for credit. SSI exemption applies only to units meeting statutory registration and eligibility criteria. Discussion-Forum Central Excise Sat, 16 Aug 2014 11:14:51 +0530 https://www.taxtmi.com/forum/issue?id=107177