Manufacturers Can Claim CENVAT Credit with Proper Documents, Even If Unit Isn't Operational or Registered Yet.

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Full Text of the Document

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....There is no rule or statutory provision which makes the manufacturing unit to be functional or the registration thereof, a condition precedent for availing credit. The CENVAT Credit shall be available on the documents evidencing receipt of eligible inputs, capita goods or input services even before the date assessee started the manufacturing activity or obtained the service tax registration.....