https://www.taxtmi.com/caselaws?id=343827 Modvat/Cenvat credit cannot be denied merely because it was taken before issuance of central excise registration where the assessee had already applied for registration and the rules then in force contained no express prohibition. The Tribunal treated registration as a procedural requirement rather than a substantive condition for credit in those facts, and noted that the appellate authority had gone beyond the show cause notice and relied on inapplicable provisions. The operative effect was that delayed grant of registration did not, by itself, defeat the credit claim. en-us Fri, 17 Mar 2017 00:00:00 +0530 Fri, 02 Jun 2017 06:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343827 Modvat/Cenvat credit cannot be denied merely because it was taken before issuance of central excise registration where the assessee had already applied for registration and the rules then in force contained no express prohibition. The Tribunal treated registration as a procedural requirement rather than a substantive condition for credit in those facts, and noted that the appellate authority had gone beyond the show cause notice and relied on inapplicable provisions. The operative effect was that delayed grant of registration did not, by itself, defeat the credit claim. Case-Laws Central Excise Fri, 17 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343827