TaxTMI 
TaxTMI 
2017 (6) TMI 98
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....egistration on 3rd May, 2001. However, registration was granted by the department on 8th May, 2001. They started taking Cenvat credit on inputs w.e.f. 4th 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 premises of appellant. The adjudicating authority d....
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....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 Commissioner (Appeals) beyond the scope of show cause no....
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....d 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 fact of the case, appellant have applied for registration on 3r....