2015 (1) TMI 332 - AT - Central Excise

CENVAT Credit - Availment before registration - Held that - Commissioner (Appeals) in para 5.1 of his order has brought out that credit sought to be availed by the appellant pertains to the period prior to registration under Central Excise Act, 1944. He is correct in his decision in Para 5.3 of his order for the reason that credit which has never met scrutiny under law should not entitle the un-registered respondent to the credit who availed the same prior to registration - Decided against assesse.

Summary

The Appellate Tribunal CESTAT NEW DELHI dismissed the appeal as the credit sought by the unregistered appellant pertained to a period before registration under the Central Excise Act, 1944. The Tribunal upheld the decision of the Commissioner (Appeals) that such credit should not be availed by an unregistered entity.