Cenvat credit can be taken on machine procured prior to registration

CESTAT, NEW DELHI BENCH Global Digital Color Lab Versus 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 ORDER 1. In this proceeding two appeals filed by the same assessee in respect of the same issue are being considered. The appellant was setting up a colour photo lab during December 2005 and January 2006. They imported required machines on 18.12.2005. They also applied for registration as service provider even before receipt of the machines. They finally got registration on 2.1.2006. After gett...