CENVAT Credit Registration: A Formality Ensuring Legal Compliance Without Affecting Other Benefits; Admissibility Requires Record Verification.

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....CENVAT credit - Registration is mere technical formality to bring the taxpayer to the fold of law without curtailment of the right of the taxpayer to be subject to other provisions of law which grants benefit. - ENVAT credit is admissible to the extent verifiable from records - AT....