Cenvat credit for new factory under construction

This query is : Resolved

vikash (Querist)
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10 November 2013 We are going to start our new factory. for that factory we had purchase exciable items such as pipe for pollution control, e.t.c we had not taken excise registration yet bcoz we plan to take registration when we will going to start production.My query is whether we can take credit of goods used later on when we take registration(i.e when production start)? as our excise registration is not there is seller excise invoices and even we had not apply for registration during purchase of material for construction. plz advice

CA Sanjeev Kr Jain

CA Sanjeev Kr Jain (Expert)
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11 November 2013 YES YOU CAN CLAIM THE CEVAT INCURRED EVEN BEFORE REGISTRATION