https://www.taxtmi.com/forum/issue?id=108988 The taxpayer held dealer registration and obtained importer registration belatedly on 23.07.2014. Relevant notifications were rescinded and reinserted, effective 01.04.2014, framing importer-registration obligations. Given these facts and the notification history, the department cannot reasonably object to passing of CENVAT credit for the period at issue; any departmental challenge would at best relate to the earlier interval before importer registration, but existing dealer registration mitigates that objection. en-us Tue, 04 Aug 2015 18:34:09 +0530 Thu, 23 Jan 2025 15:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108988 The taxpayer held dealer registration and obtained importer registration belatedly on 23.07.2014. Relevant notifications were rescinded and reinserted, effective 01.04.2014, framing importer-registration obligations. Given these facts and the notification history, the department cannot reasonably object to passing of CENVAT credit for the period at issue; any departmental challenge would at best relate to the earlier interval before importer registration, but existing dealer registration mitigates that objection. Discussion-Forum Central Excise Tue, 04 Aug 2015 18:34:09 +0530 https://www.taxtmi.com/forum/issue?id=108988