Cenvat credit can be taken on machine procured prior to registration

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CESTAT, NEW DELHI BENCH

Global Digital Color Lab

v.

Commissioner of Central Excise I, Jaipur-I

FINAL ORDER NOS. 827-828/2012-SM(BR)

APPEAL NOS. ST/1265-1266 OF 2011-SM

JUNE 20, 2012

 

Ld. A.R has not been able to point out any provisions to the effect that Cenvat credit cannot be taken on machine procured prior to the date of issue of registration certificate. The argument of the lower authorities seems to be that the credit entries in the register for taking credit should not have been earlier than the date of granting of registration. There is nothing in the rules prohibiting a person from maintaining proper account. There is no statutory record presently prescribed like “RG-23″ as was earlier in force. The business records maintained correctly reflecting the position has to be accepted. I do not find any merit in the argument adopted by the lower authorities. Therefore, I set aside the impugned orders of lower authorities in both the appeals and allow the appeals.