Cenvat Credit Extends Period Prior to Excise Registration: CESTAT allows Credit to Baking Soda Manufacturer

CESTAT (Customs, Excise, and Service Tax Appellate Tribunal) ruled that CENVAT credit extends to the period prior to excise registration, allowing credit to a baking soda manufacturer. The tribunal held that if the inputs were used in the manufacture of excisable goods after registration, the credit for taxes paid on these inputs even before obtaining excise registration should be admissible. This provides relief to manufacturers who procure inputs before completing the registration process.