https://www.taxtmi.com/forum/issue?id=111927 An unregistered trader who obtains excise registration may claim CENVAT credit on existing stock only if he holds documentary proof that duty was paid, notably invoices showing receipt from the manufacturer, importer, or first-stage dealer. Practical limits exist: availing or passing on credit for invoices dated before registration is disputed, entries in the RG register for pre-registration periods are problematic, and any one-time historical concessions are subject to case-law and factual scrutiny. en-us Thu, 18 May 2017 15:20:46 +0530 Thu, 23 Jan 2025 15:55:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111927 An unregistered trader who obtains excise registration may claim CENVAT credit on existing stock only if he holds documentary proof that duty was paid, notably invoices showing receipt from the manufacturer, importer, or first-stage dealer. Practical limits exist: availing or passing on credit for invoices dated before registration is disputed, entries in the RG register for pre-registration periods are problematic, and any one-time historical concessions are subject to case-law and factual scrutiny. Discussion-Forum Central Excise Thu, 18 May 2017 15:20:46 +0530 https://www.taxtmi.com/forum/issue?id=111927