2017 (6) TMI 98

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....ppellant applied for the Central Excise Registration on 3^rd May, 2001. However, registration was granted by the department on 8^th May, 2001. They started taking Cenvat credit on inputs w.e.f. 4^th May, 2001. The show cause notice was issued for denial of credit availed before issuance of Central Excise registration on the ground that credit cannot be allowed without having registered the premise....

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....ation. Alternatively, she submits that even if it is presumed that credit was taken prior to obtaining central Excise registration, there is no bar in the modvat provision to restrict the credit on the inputs. She submits that though the credit was availed before issuance of registration but same was utilized after registration certificate was obtained. She also submits that order of the Commissio....

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....s of the impugned order. He further submits that unless and until assessee is registered, he cannot avail modvat credit for the reason that beneficial provisions for modvat credit is inbuilt in the Central Excise Rules, 1944 and without registration they cannot act as per the provision of Central Excise Rules. 4. I have carefully considered the submissions made by both sides. 5. As per the f....