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    <title>Cenvat credit on unlicensed product line.</title>
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    <description>If new plant and machinery are installed for a new product line or capacity expansion, the assessee must file an amendment to the registration certificate and notify the jurisdictional AC/DC; if the machinery is used to produce goods already covered by the existing licence, the Cenvat credit claimed is in order. Where substantial addition of machinery increases installed capacity beyond the prescribed threshold, an amendment (form E) should be filed within thirty days of commencement of production of those machines.</description>
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      <description>If new plant and machinery are installed for a new product line or capacity expansion, the assessee must file an amendment to the registration certificate and notify the jurisdictional AC/DC; if the machinery is used to produce goods already covered by the existing licence, the Cenvat credit claimed is in order. Where substantial addition of machinery increases installed capacity beyond the prescribed threshold, an amendment (form E) should be filed within thirty days of commencement of production of those machines.</description>
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