https://www.taxtmi.com/caselaws?id=272549 The Tribunal allowed the appeal, overturning the disallowance of Cenvat credit on capital goods received before registration for the appellant-manufacturer. The decision highlighted that registration is not a prerequisite for claiming Cenvat credit under CCR, 2004. The appellant's entitlement was supported by the exemption scenario and Rule 6(4) of Cenvat Credit Rules, which allows credit for dutiable products under exemption based on clearances. The Tribunal emphasized the distinction between dutiable products under exemption and the registration requirement for credit claims, granting the appellant consequential benefits in accordance with the law. en-us Tue, 17 Apr 2018 00:00:00 +0530 Mon, 18 Mar 2019 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272549 The Tribunal allowed the appeal, overturning the disallowance of Cenvat credit on capital goods received before registration for the appellant-manufacturer. The decision highlighted that registration is not a prerequisite for claiming Cenvat credit under CCR, 2004. The appellant's entitlement was supported by the exemption scenario and Rule 6(4) of Cenvat Credit Rules, which allows credit for dutiable products under exemption based on clearances. The Tribunal emphasized the distinction between dutiable products under exemption and the registration requirement for credit claims, granting the appellant consequential benefits in accordance with the law. Case-Laws Central Excise Tue, 17 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272549