TaxTMI 
TaxTMI 
2018 (4) TMI 2004
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....Commr.) AR for Respondent Per: Anil Choudhary The issue in this appeal filed by the appellant -manufacturer is whether they are entitled to take Cenvat credit of capital goods received prior to the date of registration, when they were manufacturing excisable goods and clearing the same at nil rate of duty under SSI Exemption. 2. The brief facts are that the appellant is engaged in manufacturing....
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....of Cenvat credit under the CCR, 2004 is available to the assessee only after getting registered with the Department for the purpose of discharging duty liability. 3. I have seen the impugned order. The Learned Commissioner (appeals) have held that the appellant having got registered on 28th December, 2005 and received the subject goods, prior to this date, the condition of Rule 4(2)(a) CCR, 2004,....
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....which are exempt from the whole of the duty of Excise leviable thereon under any Notification where exemption is granted based upon the value or quantity of clearances, made in a Financial Year. 6. That it is evident from a plain reading of Rule 6(4) that it carves out an exception with respect to the factories or the assessees whose product is otherwise dutiable but are enjoying exemption based ....